How do I make the journal entry for this question? I know how to get the answer.

Lana Appliances sells dishwashers with a four-year warranty. In 2024 , sales revenue for dishwashers is $96,000. The company estimates warranty expense at 4.5% of revenues. What is the 2024 warranty expense? (Round your final answer to the nearest dollar.) Also know how to make the journal entry. $0 $3,388 $4,320 $1,080