Ecco Company sold $$158,000$ of kitchen appliances with $6-$month warranties during September. The cost to repair defects under the warranty is estimated at $5\%$ of the sales price. On October $15,$ a customer required a $$120$ part replacement, plus $$83$ labor under the warranty.

a$.$ Provide the journal entry for the estimated expense on September $30.$ If an amount box does not require an entry, leave it blank.

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b$.$ Provide the journal entry for the October $15$ warranty work. If an amount box does not require an entry, leave it blank.

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