Windsor Supply sells products that carry a two-year warranty. Any defective product is replaced with a new item taken from inventory. Management believes that this is the most cost-effective way to deal with any defects or customer complaints. Estimates of claims are expected to be 3 out of every 100 units sold. The units sell for $25 and cost $15. All sales are on account, and the 13% HST is not included in the selling price. Windsor has a calendar year end and uses a perpetual inventory system. (a) Prepare journal entries for the following transactions: 1. Sales on account for 4,000 units +HST 2. Year-end accrual for warranty expense 3. Replacement of 45 units under warranty (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) No. Account Titles Debit Credit 1. (To record sales on account plus HST.) (To record cost of goods sold.) 2. 3