On December 1, Bonita Appliances introduces a new product that includes a one-year warranty on parts. In December, 1,500 units are sold. Management believes that 5% of the units will be defective and that the average warranty costs will be 90 per unit. Prepare the adjusting entry at December 31 to accrue the estimated warranty cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Date Account Titles and Explanation Dec. 31 eTextbook and Media Debit Credit