Fitpatick Co soid $391,000 of equpment during January under a one-year warranty the cost to repair defects under the waranty is estimaled at 3 * of the sales price On August 15. a customer reqiared a $110 par replacement plus $55 of labor under the warranty Required: Pronde the jounat entoy for (a) the estunated warranty expenso on Jamiary 31 for danuary saks on page fo of the jounat and (b) the August is. wavranty work on page t4 of the pownal Refer fo the chart of accounts for the exact wording of the account hidet. CHOW pourtaks do not use entry when a credif anount is entered