Must Buy sells electronic items to its customers. In a particular year, the sales were $$226,000.$

It also sold product warranties $($on a $2$ year warranty$)$ which amount to $3\%$ of product sales.

As it sells quality products, not many customers come back for repairs. So$,$ it allocates

only $$5,000$ per year toards repair costs. Must Buy spent Rs$\mathrm{.}890$ in the first year and

$$865$ in the second year on warranty repairs.

Please prepare all necessary entries to record the transactions in both years