For companies that offer a warranty on the items sold, a com…

For companies that offer a warranty on the items sold, a company will need to record an estimate of the amount of expenses that may be incurred for honoring that warranty.  Many companies estimate the cost associated with each sale by using their past experience on the percentage of products needing repair and the average cost of repairs.   The two accounts that will be recorded with each sale to cover this potential repair are a debit to which account and a credit to which account?  The account debited should be in the first blank and the credit account should be in the second blank.