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

1. Wahlberg Computers sells computers for $2,500 each on account. On February 1, Wahlberg sold 20 computers. The cost of each computer sold was $1,000. The store uses the perpetual inventory system.
2. It is estimated that the warranty expense is 5% of gross sales. A journal entry is prepared on February 1.
3. During February, Wahlberg replaced two computers due to product warranty complaints for products purchased in a prior month.
4. A customer fell in the store and is seeking $100,000 in damagers. Wahlberg's attorney believes the case is frivolous because the customer has similar lawsuits pending against other retail stores.
5. A customer is suing Wahlberg Computers for $100,000 because the customer's computer purchased from Wahlberg Computers started a fire and destroyed the customer's residence. Wahlberg's attorney believes the customer will probably win the case and receive $100,000.

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