On December $1$ home store sells a mower that cost $$\mathrm{}300$ for $$\mathrm{}600$ cash with a one year warranty that covers parts warranty expenses estimated at 10$\%$ of sales on January $24$ of the following you're the mower is brought in for a pairs covered under the warranty requiring $15 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.