Product is sold with 2 year warranty estimated warranty coverage first year 10 % second year 20% warrantty cost is $ 9 per unit sales Year 150 year 1 units sold $ 1,000 year 2 year 2 S 1,800 90 slae price per unit $ 20 actual warranty cost year 1 $ 75 year 2 $ 85 Provide journal entries for year 1