On January 1, 2023. Wildhorse Ltd. sold on account 900 units of its product for a total price of $549,000 with a warranty guarantee that the products were free of any defects. The products have a one-year assurance-type warranty and Wildhorse estimates that the cost will be $22,200. The cost of the units is $483,000. In addition, the company sold extended warranties related to 500 units for a one-year period beyond the one-year assurance period at a cost of $15,300. By the company's year-end, December 31,2023 , no warranty costs were incurred. By the company's year-end, December 31, 2024, $8,045 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 O for the amounts. List all debit entries before