On December 1, Home Store sells a mower (that costs $180) for $480 cash with a one-year warranty that covers parts. Warranty expense is estimated at 10% of sales. On January 24 of the following year, the mower is brought in for repairs covered under the warranty requiring $34 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. (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet 1 2 3 4 Record the mower sales. Note: Enter debits before credits Date December 01 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet 3 4 Record the cost of mower sales. Note: Enter debits before credits. Date December 01 General Journal Debit Credit Clear entry View general journal Record entry Journal entry worksheet Record entry Clear entry View general journal Journal entry worksheet