13. (3 points) Das Medical introduced a new implant that carries a five-year warranty against manufacturer's defects. Based on industry experience with similar product introductions, warranty costs are expected to approximate 4% of sales. Sales were $10 million and actual warranty expenditures were $49,750 for the first year of selling the product. a. Date Record the journal entry for the actual warranty expenditures (assume the company paid cash to a 3rd party repair shop) During year Accounts DR CR b. Record the journal entry to estimate additional warranty expense at year end. Date Accounts 12/31 DR CR