Lush Landscapes produces and sells electric lawn mowers. During the first year of operations, the company experienced the following events: 1. The company produced and sold a lawnmower for cash on 12/1 for $520. The cost of the mower was $220. 2. The company provided its customers with a one-year warranty against defects. Based on industry standards, the company estimated that warranty claims would amount to 8% of sales. The warranty estimate adjusting entry was recorded on 12/31. 3.The company repaired the mower under warranty on 1/24 using $36 in parts from the parts inventory. Journalize the 12/1 entry to record the sale of the mower and its cost of goods sold, the 12/31 entry to record the estimate of the warranty, and the 1/24 entry to record the repairs under the warranty