E11-4 The accounting records of Blaze Electronics included the following balances at the end of the period:

ESTIMATES WARRANTY PAYABLE Beg. bal. 3,100 SALES REVENUE 161,000 WARRANTY EXPENSE In the past. Blaze's warranty expense has been 7% of sales. During the current period, the business paid $10.400 to satisfy the warranty claims of customers. Required 1. Journalize Blaze's warranty expense for the period and the company's cash payments during the period to satisfy warranty claims. Explanations are not required. 2. What ending balance of Estimated Warranty Payable will Blaze report on its balance sheet?