On December 1, Home Store sells a mower (that costs \$160) for $160 cash with a one year warranty that covers parts, Warranty expense is estimated at 12% of sales. On January 24 of the following yeat, the mower is brought in for repairs covered under the warranty requiting $32 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 ploces.) Journal entry worksheet