On september 1, home store sells a mower (that costs $250) for $550 cash with a one-year warranty that covers parts. warranty expense is estimated at 7% of sales. on january 24 of the following year, the mower is brought in for repairs covered under the warranty requiring $39 in materials taken from the repair parts inventory. prepare the september 1 entry to record the mower sale (and cost of sale) and the january 24 entry to record the warranty repairs. (round your answers to 2 decimal places.)

Fortress international, a large conglomerate, procures a few component parts from external suppliers and also manufactures some of the key raw materials in its own subsidiaries. aside from this, the company does not solely depend on outside distributors to reach its customers. in fact, it has its own retail stores to distribute its products. in this scenario, which of the following alternatives to vertical integration is fortress international applying? a. concentric integration b. taper integration c. horizontal integration d. conglomerate integration