Reference no: EM13511886

Ainge Auto sells used cars and trucks. During 2012, it sold 53 cars and trucks for a total of $1,400,000. Ainge provides a 24-month, 30,000-mile warranty on the used cars and trucks sold. Ainge estimates that it will cost $25,000 in labor and $20,000 in parts to service (during the following year) the cars and trucks sold in 2012.

In January 2013, Joleen Glassett brought her truck in for warranty repairs. Ainge Auto fixed the truck under its warranty agreement. It cost Ainge $450 in labor and $310 in parts to fix Joleen Glassett's truck. Prepare the journal entries to record

（1）截至2012年12月31日，Ainge Auto的估计客户服务责任以及

(2) The costs incurred in repairing the truck in January 2013.