Required information [The following information applies to the questions displayed beiow.] Hitzu Company sold a copier (that costs $5,500 ) for $11,000 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 copior requires on-site ropairs that are completed the same day. The repairs cost $101 for materials taken from the repait 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 -1 for each. Note: Enter all amounts as positive value