The following information is available for a retail store for the month of February:

$1.$ Freestal Computers sells computers for $$3,500$ each on account. On February $1,$ Wahlberg sold $25$ computers. The cost of each computer sold was $$1,000.($Make the journal entry to record the sale as well as the Cost of goods sold entry.$)$

$2.$ It is estimated that the warranty expense is $5\%$ of gross sales. A journal entry is prepared on February $28.($Make the journal entry to record accrued warranty payable.$)$

$3.$ On February $28,$ Wahlberg replaced two computers due to product warranty complaints for products purchased in a prior month. $($Make the journal entry to record the replacement of two computers from the company's inventory$).$

Required: Prepare the journal entries to record the transactions above. Omit explanations.