required information [The following information applies to the questions displayed below.) Hitzu Company sold a copler (that costs $6,500) for $13,000 cash with a two-year parts warranty to a customer on August 16 of Year 1. Hitzu expects warranty costs to be 6% of dollar sales. It records warranty expense with an adjusting entry on December 31. On January 5 of Year 2, the copler requires on-site repairs that are completed the same day. The repairs cost $142 for materials taken from the parts inventory. These are the only repairs required in Year 2 for this copler Analyze each of the following transactions: (a) the copler'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. Show each transaction's effect on the accounting equation-specifically identify the accounts and amounts (including + or -) for each. (Enter all amounts as positive value.) Assets Liabilities Date August 16 August 16 December 31 January 5