Required Information [The following Information applies to the questions displayed below.] Hitzu Co. sold a copler (that costs $4,800) for $6,000 cash with a two-year parts warranty to a customer on August 16 of Year 1. Hitzu expects warranty costs to be 4% of dollar sales. It records warranty expense with an adjusting entry on December 31. On January 5 of Year 2, the copler requires on-site repairs that are completed the same day. The repairs cost $209 for materials taken from the repair parts Inventory. These are the only repairs required in Year 2 for this copler. 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 Aug. 16 Aug. 16 Dec. 31 Jan. 5 Assets = = Liabilities Equity + + +