business-accounting question. thanks

Matthews Corporation warrants its products for two years. The estimated product warranty is 5% of sales. Assume that sales were $2,500,000 for 2011. In May of 2012, a customer received warranty repairs requiring $1,185 of parts and $250 of labor. (4 points) Required:

(1)	Journalize the adjusting entry required at December 31, 2011 to record the accrued product warranty.
(2)	Journalize the entry to record the warranty work provided in May of 2012