Hitzu Company sold a copier $($that costs $$6,500)$ for $$13,000$ cash with a two$-$year parts warranty to a customer on August $16$ of Year $1.$ Hitzu expects warranty costs to be $5\%$ of dollar sales. It records warranty expense with an adjusting entry on December $31.$ On January $5$ of Year $2,$ the copier requires on$-$site repairs that are completed the same day. The repairs cost $$113$ for materials taken from the parts inventory. These are the only repairs required in Year $2$ for this copier.

Analyze each of the following transactions: $($a$)$ the copier$$s sale; $($b$)$ the adjustment to recognize the warranty expense on December $31$ of Year $1$; and $($c$)$ the repairs that occur on January $5$ of Year $2.$ Show each transaction$$s effect on the accounting equation$$specifically$,$ identify the accounts and amounts $($including $+$ or $)$ for each.

Note: Enter all amounts as positive value.