Accrued product warranty

Fosters Manufacturing Co$.$ warrants its products for one year. The estimated product warranty is $3\%$ of sales. Assume that sales were $$341,000$ for January. On February $7,$ a customer received

warranty repairs requiring $$315$ of parts and $$90$ of labor.

a$.$ Journalize the adjusting entry required at January $31,$ the end of the first month of the current fiscal year, to record the accrued product warranty. If an amount box does not require an entry,

leave it blank.

b$.$ Journalize the entry to record the warranty work provided in February. If an amount box does not require an entry, leave it blank.