D Company sold 100 washing machines in 20X1 for $100,000 and $300,000 in 20X2. The washing machines carry a two-year warranty that requires D Co. to repair all mechanical breakdowns free of charge. Based on experience, D Company estimates that they will incur warranty costs egual to 2% of total sales in the year(Year 1) and4% of total sales in the yea following the year of sale. D Company incurred actual warranty costs related to these machines as follow:20X1:$1,700;20X2:$9,100 A. Prepare the required journal entry on December 31, 20X1 to recognize 20X1 Warranty Expense. B. Prepare the journal entry to record 2oX1 actual warranty costs incurred C. Provide the balance in the Estimated Warranty Liability account at December 31,20X1 D. Prepare the required journal entry on December 31, 20X2 to recognize 20X2 Warranty Expense. E. Prepare the journal entry to record 20X2 actual warranty costs incurred. F. Provide the balance in the Estimated Warranty Liability account at December 31,2oX2