The number of devices returned during the year $2021$ that met the conditions reachedThe warranty is $400$ devices. $2.$ At the end of the year $2021,$ the number of devices that could have defects from $2021$ sales and that meet the warranty conditions were estimated.Next year $600$ devices. $3$ During the year $2022,500$ devices that appeared to be defective were dealt withShe met the bail conditions. At the end of the year $2022,$ the number of devices that could develop defects in the coming year from $2021$ sales and meet the warranty conditions was estimated at $200$ devices, and the cost of fulfilling the warranty will rise from$150$ dinars per device to $160$ dinars per device.: Required. Recording the necessary journal entries to prove previous operations on the basisCash