Fosters Manufacturing Co$.$ warrants its products for one year. The estimated product warranty is $5\%$ of sales. Assume that sales were $$359,000$ for January. On February $7,$ a customer received warranty repairs requiring $$160$ of parts and $$100$ of labor.

a$.$ Journalize the adjusting entry required at January $31,$ the end of the first month of the current fiscal year, to record the accrued product warranty. If an amount box does not require an entry, leave it blank.

b$.$ Journalize the entry to record the warranty work provided in February. If an amount box does not require an entry, leave it blank.