Johnson Auto sells used cars and trucks. During 2000, it sold 51 cars and trucks for a total of $\$ 1,350,000$. Johnson provides a 12 -month, 12,000 mile warranty on the used cars and trucks sold. Johnson estimates that it will cost $\$ 25,000$ in labor and $\$ 13,000$ in parts to service (during the following year) the cars and trucks sold in 2000 In January 2001, Steve Martin brought his truck in for warranty repairs. Johnson Auto fixed the truck under its warranty agreement. It cost Johnson $\$ 400$ in labor and $\$ 275$ in parts to fix Steve Martin's truck. Prepare the journal entries to record (1) Johnson Auto's estimated customer service liability as of December 31, 2000 and (2) the costs incurred in repairing the truck in January 2001.