Jane Company is preparing adjusting entries. Make entries for each of the following. a) During December, Jane sold 7,100 units with warranty. Sales totaled $396,000. Jane expects 8% of units sold will need repair under warranty at a cost of $44. b) Jane is being sued for negligence. Lawyers believe it is probable damages will be paid, but cannot estimate the amount. C) $101,000 of $166,000 received in advance has now been earned. Answer Part a) below: (input value) (input value) Warranty Expense Est. Warranty Liability Answer Part b) below: Answer Part b) below: Unearned Revenue Answer Part b) below: Answer Part c) below