! Required information [The following information applies to the questions displayed below.) Hitzu Co. sold a copier (that costs $4,500) for $9,000 cash with a two-year parts warranty to a customer on August 16 of Year 1. Hitzu expects warranty costs to be 5% of dollar sales. It records warranty expense with an adjusting entry on December 31. On January 5 of Year 2, the copier requires on-site repairs that are completed the same day. The repairs cost $138 for materials taken from the repair parts inventory. These are the only repairs required in Year 2 for this copier. Analyze each transaction's effect on the accounting equation-specifically, identify the accounts and amounts (including + or -) for each. (Enter all amounts as positive value.) Date Assets = = Liabilities + II + = + Aug. 16 Aug. 16 + Dec. 31 = + Jan. 5 = = +