Pharoah Inc. began selling game consoles on November $1,2024.$ The company offers a $60-$day warranty for defective merchandise.Based on past experience with other similar products, Pharoah estimates that $3\mathrm{.}10\%$ of the units sold will become defective in the warranty period, and that the average cost of replacing or repairing a defective unit is $$21.$ In November, Pharoah sold $36,000$ units and $570$ defective units were returned. In December, Pharoah sold $44,000$ units and $750$ defective units were returned. The actual cost of replacing the defective units was $$22,176.($a$)$Prepare a journal entry to accrue for the estimated warranty costs for the November and December sales at December $31,2024.($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 debit entry before credit entry.$)$DebitCredit