Windsor Company must make computations and adjusting entries for the following independent situations at December $31,2026.$

Its line of amplifiers carries a $3-$year warranty against defects. On the basis of past experience, the estimated warranty costs related to dollar sales are first year after sale $-2\%$ of sales revenue; second year after sale $-3\%$ of sales revenue; and third year after sale $-5\%$ of sales revenue. Sales and actual warranty expenditures for the first $3$ years of business were:

$\backslash$table$[[,\backslash$table$[[$Sales$],[$Revenue$]],\backslash$table$[[$Warranty$],[$Expenditures$]]],[2024,$$$789,600,$$$6,870$