At 30 June 2019, Bright Electronic adjusted its Provision for Warranties so that it would be equal to 1% of sales for the year ended on that date. Sales for the year ended 30 June 2019 were $1,000,000 and the Provision for Warranties before the adjustment was $5,000. On 26 November 2018, a successful claim for a warranty on faulty goods to the cost of $1,000 was made on Bright Electronic. Pass the Journal entries to record the above transactions/events. (3 marks)