Chapter 11 please help

On December 1, Coronado Company introduces a new product that includes a one-year warranty on parts. In December, 2,900 units are sold. Management believes that 5% of the units will be defective and that the average warranty costs will be $85 per unit. Prepare the adjusting entry at December 31 to accrue the estimated warranty cost, assuming no warranty claims have been honored to date. (Credit occount titles are automatically indented when amount is entered. Do not indent manually)