2. Yorkton Supply Company has a February 28,2022 year-end. The company sells pots and provides a lifetime warranty on their product. Past experience suggests that 1% of pots sold will be returned for replacement. The estimated replacement cost of a pot is $10.75. During the year, the total sales for the company was $367,575 or 12,307 pots sold at $29.87 per unit. On April 8, 2022, 27 pots were returned and replaced under warranty at a total cost of $342.50. The returned items were unusable and thus discarded. Provide the general journal entry to record the estimated warranty expense at year-end, and the journal entry to record the returned/replaced items. Show all calculations. (6 marks)