Wildhorse Inc, began selling game consoles on November 1, 2024. The company offers a 60 -day warranty for defective merchandise Based on past experience with other similar products, Wildhorse estimates that 2.20% of the units sold will become defective in the warranty period, and that the average cost of replacing or repairing a defective unit is $24. In November. Wildhorse sold 41.000 units and 550 defective units were returned. In December, Wildhorse sold 42.000 units and 850 defective units were returned. The actual. cost of replacing the defective units was $26,880. (a) Prepare a journal entry to accrue for the estimated warranty costs for the November and December sales at December 31, 2024. (Credit occount titles are automaticolly indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the omounts. List debit entry before credit entry)