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Part 1: Okanagan Refrigeration manufactures and markets commercial refrigeration systems for food trucks and specialized transport trucks. It was disclosed in notes to the company's financial statements that estimated warranty costs are accrued at the time products are sold. Assume that in 2023 warranty costs are estimated at $319,000 and that the related warranty work was actually paid for during 2024. Required: Prepare journal entry to show the effect on financial statements due to warranties in 2023 and 2024. Part 2: Assume that Fabfit Enterprises collected $1,990,000 during 2023 for fitness magazines that will be delivered in future years. During 2024, Fabfit delivered magazines based on these subscriptions amounting to $1,875,000. Required: Prepare journal entry to show the effect on financial statements in 2023 and 2024 by these subscriptions