Hardin Widget Manufacturing began operations in January 2021. Hardin sells widgets that carry a two-year manufacturer's warranty against defects in workmanship. Hardin's management projects that 2% of the widgets will require repair during the first year of the warranty while approximately 6% will require repair during the second year of the warranty. The widgets sell for $400 each. The average cost to repair a widget is $50. The company sells 60% of the widgets to retail customers who must pay a 6% sales tax. Sales and warranty information for 2021 and 2022 are as follows: 2021: Sold 130 widgets on account, incurred warranty expenditures of $230 for widget repairs.
2022: Sold 230 widgets on account, actual payments for warranty expenditures were $430.

Required:
a. Prepare journal entries that summarize the sales and any aspects of the warranty for 2021.
b. Prepare journal entries that summarize the sales and any aspects of the warranty for 2022.