Revise your worksheet based on these new assumptions and then answer the questions that follow. Number of units sold Estimated units needing warranty Estimated warranty cost per unit 32,000 68 $ 170 Portion of units fixed in current year Alternative: 04 Portion of units fixed in current year 25 Required: 1. What are the revised amount of estimated warranty units and future warranty costs? Units Future Warranty Costs 1,920 326,400 2. Prepare the journal entry to record the warranty expense. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)