Luseland Luxury Living (LLL) sells hot tubs to consumers and provides a two-year warranty included in the sale price for each hot tub. Based on experience, LLL estimates the number of hot tubs that will be returned for full replacement due to manufacturing defects. Use the following information provided by LLL to prepare the required journal entries: Hot tubs sold in 2019 Sales price per hot tub Cost per hot tub Estimated returns as a percentage of hot tubs sold Actual # of hot tubs returned in 2020 50 $ 2,500 $1,500 6% 1 REQUIRED 1. Prepare the journal entries to record the sale of the hot tubs in 2019. LLL's province has PST 6% and GST 5%. 2. Prepare the journal entry for 2019 related to the warranty on the hot tub sales. 3. Prepare the journal entry to record the replacement of the hot tubs returned under warranty in 2020. Ignore taxes for this entry