On December $1,$ Home Store sells a mower $($that costs $$310)$ for $$610$ cash with a one$-$year warranty that covers parts

expense is estimated at $9\%$ of sales. On January $24$ of the following year, the mower is brought in for repairs covered under the

warranty requiring $$43$ in materials taken from the Parts Inventory.

Prepare the December $1$ entry to record the mower sale $($and cost of sale$),$ the December $31$ adjusting entry for estimated warranty

liability, and the January $24$ entry to record the warranty repairs.

Note: Round your answers to $2$ decimal places.

$1$ Record the mower sales.

$2$ Record the cost of mower sales.

$3$ Record the estimated warranty expense.

$4$ Record the cost of warranty repairs.