On November 10, 2020, Singh Electronics began to buy and resell scanners for $45 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 cost for a new scanner is only $25. Singh estimates warranty costs based on 15% of the number of units sold. The following transactions occurred in 2020 and 2021 (ignore GST and PST): Nov. Dec. 2020 15 Sold 3,400 scanners for $153,000 cash. 30 Recognized warranty expense for November with an adjusting entry. 8 Replaced 260 scanners that were returned under the warranty. 15 Sold 6,600 scanners. 29 Replaced 62 scanners that were returned under the warranty. 31 Recognized warranty expense for December with an adjusting entry. 2021 14 Sold 300 scanners. 20 Replaced 84 scanners that were returned under the warranty. 31 Recognized warranty expense for January with an adjusting entry. Jan. 5. Prepare journal entries to record ALL transactions and year-end adjustments (ignore sales taxes). (Round intermediate calculatio and final answer to the nearest whole number.) View transaction list Journal entry worksheet Record the sale of scanners to customers. Note: Enter debits before credits. General Journal Debit Credit Date November 15, 2020