Cullumber Company provides a $180-$day parts$-$and$-$labor warranty on all merchandise it sells. Cullumber Company estimates the warranty expense for the current period to be $4\%$ of the revenue. Cullumber earned $$95,000$ of cash revenue in $2023.$ During $2023,$ Cullumber paid $$2,450$ cash on warranty claims. Prepare the journal entries to record the warranty expense for the period and payment for the actual repair costs.