On December 1, Home Store sells a mower (that costs $150 ) for $450 cash with a one-year warranty that covers parts. Warrant expense is estimated at 9% of sales. On January 24 of the following year, the mower is brought in for repairs covered under th warranty requiring $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 warra liability, and the January 24 entry to record the warranty repairs. Note: Round your answers to 2 decimal places