Prepare a journal entry to accrue for the estimated warranty costs for the November and December sales at December $31,2024.$

Carla Vista 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, Carla Vista estimates that $2\mathrm{.}30\%$ of the units sold will become defective in the warranty period, and that the average cost of replacing or repairing a defective unit is $$18.$ In November, Carla Vista sold $32,000$ units and $460$ defective units were returned. In December, Carla Vista sold $60,000$ units and $630$ defective units were returned. The actual cost of replacing the defective units was $$15,696.$