EZ Equipment Co. sold \(\$ 870,000\) of equipment during March under a one-year warranty. The cost to repair defects under the warranty is estimated at \(4.5 \%\) of the sales price. On October 4 , a customer required a \(\$ 420\) part replacement, plus \(\$ 100\) of labor under the warranty.

Provide the journal entry for

(a) the estimated warranty expense on March 31 and

(b) the October 4 warranty work.

objs. \(2,3,4\)