Ecco Company sold $142,000 of kitchen appliances with six-month warranties during September. The cost to repair defects under the warranty is estimated at 9% of the sales price. On October 15, a customer required a $220 part replacement, plus $82 labor under the warranty.

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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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