Kindly help me for advanced financial accounting. Thank you so much!

Q. 3) 12 marks Fast Speed tire manufacturers sell their products with a two year warranty. During the month, of January, its warranty sales were $3,400. As it sells quality products, not many customers come back with a repair request. It is the practice of the manufacturer to provide only 25% of warranty sales as allowance for repair costs. During the two year period, their repair costs against warranty were $450. Please provide necessary journal entries for both years to record these transactions.