this all question have 2 parts

Part 1: Okanagan Refrigeration manufactures and markets commercial refrigeration systems for food trucks and specialized transport trucks. It was disclosed in notes to the company's financial statements that estimated warranty costs are accrued at the time products are sold Assume that in 2017 warranty costs are estimated at $323,000 and that the related warranty work was actually paid for during 2018 Required: Prepare journal entry to show the effect on financial statements due to warranties in 2017 and 2018. View transaction list Journal entry worksheet Record the effect on financial statements due to warranties in 2017 Note Enter debits before credts General Journal December 31.2017 Record entry Clear entry View general journal