Cook-Rite Co. sold $140,000 of kitchen appliances during August under a six-month warranty. The cost to repair defects under the warranty is estimated at 6% of the sales price. On September 12, a customer required a $200 part replacement plus $90 of labor under the warranty. Provide the journal entry for (a) the estimated warranty expense on August 31 for August sales, and (b) the September 12 warranty work