Ecco Company sold $160,000 of kitchen appliances with six-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 $180 part replacement, plus $81 labor under the warranty.

(a)	Journalize the adjusting entry required at June 30, the end of the first month of the current year, to record the estimated product warranty expense.*
(b)	Journalize the entry to record the warranty work provided in July.*
	*Refer to the Chart of Accounts for exact wording of account titles.