On November $10,2023,$ Singh Electronics began to buy and resell scanners for $$61$ each. Singh uses the perpetual system to account for inventories. The scanners are covered under a warranty that requires the company to replace any non$-$working scanner within $90$ days. When a scanner is returned, the company simply throws it away and mails a new one from inventory to the customer. The company's cast for a new scanner is only $$41.$ Singh estimates warranty costs bas Wansactions occurred in $2023$ and $2024($ignore GST and PST$)$:

$\backslash$table$[[$Now:$,\backslash$table$[[2023],[15]],$Sold $2,000$ scanners for $$122,000,\backslash$table$[[$cash$.],[$November$]],$with an$,$an adjustine,ent$],[$Dec:$-,\backslash$table$[[30],[8]],\backslash$table$[[$Recognized warranty expense for w$],[$Replaced $210$ scanners that were$],[$somens$.]],$returned,under $t,$the warranty:,$],[,\backslash$table$[[15],[29]],\backslash$table$[[$Sold $6,000$ scanners.$],[$Replaced $52$ scanners that were ri$]],$returned $4,$under $t,$the,$],[,\backslash$table$[[32],[2024]],$Rocognized warranty expense for,December,with a$,$an bajusting.,ntry$.],[$Jan$.,14,$Sold $300$ seanners.,,,,$],[,\backslash$table$[[28],[31]],\backslash$table$[[$Replaced $74$ scanners that were$],[$Recornlzed warranty expense for$]],\backslash$table$[[$returned$],[$January$]],\backslash$table$[[$unden$],[$with ol$]],$the wacranty,$]]$

Required:

How much warranty expense should be reported for November and December $2023?$

$\backslash$table$[[,$Warranty Expense$],[$Novomber$,],[$Decumber$,],[$Tolal$,$$

$$Total $12$ journal entries for No$\mathrm{.}5.$