Ecco Company sold $145,000 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 $100 part replacement, plus $86 labor under the warranty.

Required:

Provide the journal entry for (a) the estimated expense on September 30

and (b) the October 15 warranty work.