$[$The following information applies to the questions displayed below.$]$

Hitzu Company 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 $3\%$ 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 $$112$ for materials taken from the parts inventory. These are the only repairs required in Year $2$ for this copier.

How much warranty expense does the company report for this copier in Year $1?$

How much is the estimated warranty liability for this copier as of December $31$ of Year $1?$

How much is the estimated warranty liability for this copier as of December $31$ of Year $2?$

Prepare journal entries to record $($a$)$ the copier$$s sale; $($b$)$ the adjustment to recognize the warranty expense on December $31$ of Year $1$; and $($c$)$ the repairs that occur on January $5$ of Year $2.$