On January 1, 2023, Carla Vista Ltd. sold on account 1,500 units of its product for a total price of $537,000 with a warranty guarantee that the products were free of any defects. The products have a one-year assurance-type warranty and Carla Vista estimates that the cost will be $24,200. The cost of the units is $459,000. In addition, the company sold extended warranties related to 400 units for a one-year period beyond the one-year assurance period at a cost of $16,700. By the companys year-end, December 31, 2023, no warranty costs were incurred. By the companys year-end, December 31, 2024, $8,945 of warranty costs were incurred and paid in cash. Prepare the appropriate journal entries for 2023 and 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit choose a transaction date enter an account title to record the sale enter a debit amount enter a credit amount enter an account title to record the sale enter a debit amount enter a credit amount enter an account title to record the sale enter a debit amount enter a credit amount enter an account title to record the sale enter a debit amount enter a credit amount enter an account title to record the sale enter a debit amount enter a credit amount (To record the revenue and liabilities related to the sale of 1,000 units and applicable warranties.) choose a transaction date enter an account title to record the cost of goods sold enter a debit amount enter a credit amount enter an account title to record the cost of goods sold enter a debit amount enter a credit amount (To record the cost of goods sold.) choose a transaction date enter an account title to close out unused warranty enter a debit amount enter a credit amount enter an account title to close out unused warranty enter a debit amount enter a credit amount choose a transaction date enter an account title to record warranty costs enter a debit amount enter a credit amount enter an account title to record warranty costs enter a debit amount enter a credit amount enter an account title to record warranty costs enter a debit amount enter a credit amount enter an account title to record warranty costs enter a debit amount enter a credit amount