Required information [The following information applies to the questions displayed below.] Hitzu Company sold a copier (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 copier 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 copier. Analyze each transaction's effect on the accounting equation-specifically, identify the accounts and amounts (including + or - ) for each. Note: Enter all amounts as positive value