A company sells tablet computers for $1,300 each. The price inclludes a two-year warranty. During the current year, the company sells 400 tablets. On the basis of past experience, the warranty costs are estimated to be $280 per tablet. The actual warranty costs (paid in cash) by the company during the current year were $65,000. Prepare general journal entries to record the

a. estimated warranty expense and

b. warranty repair costs during current year.