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Hitzu Company sold a copier $($that costs $$4,500)$ for $$9,000$ cash with a two$-$year parts wancanty th a customer on August $16$ of Year $1.$ Hitzu expects warranty costs to be $3\%$ of dollar sales. It records warranty expense with an adjusting entry $3$ n December $31.$ On January $5$ of Year $2,$ the copier requires on$-$site repairs that are completed the same day. he repairs cost $$133$ for materials taken from the repair parts inventory. These aie the only repairs required in yean for this copiet.

Analyze each transaction's effect on the accounting equation $-$ specifically, identify the accounts and ampunts $($including $+$ on $-$ for each.

Note: Enter all amounts as positive value.