B$-$WIFI Ltd sells a range of technology equipment and accessories. Customers can purchase an additional $3-$year warranty over their televisions. At the end of the previous financial year $(30$ June $2023)$ the $$Warranty provision $$ Televisions$$ had a credit balance of $$200,000.$ During the current year $($ending $30$ June $2024)$ the accountant has passed the following entry relating to payments made by JB$-$WIFI to meet warranty commitments:

Dr $$Warranty provision $$ Televisions$$ $$300,000,$ Cr Bank $$300,000.$

During the year, further television warranty contracts are sold. At $30$ June $2024,$ the accountant has produced the following estimates of the total warranty provision needed for televisions, based on past experience with television warranty contracts:

$5\%$ probability of major repairs which would cost JB WIFI a total cash payment of $$3,000,000.$

$10\%$ probability of minor repairs which would cost JB WIFI a total cash payment of $$2,000,000.$

Required:

Provide the journal entry at $30$ June $2024$ relating to the television warranty provision $($no narrations required; please show workings$).$