Kyrgyz Co. sold $200,000 of equipment during February under a one-year warranty. The cost to repair defects under the warranty is estimated at 6% of the sales price. On July 24, a customer required a $60 part replacement, plus $32 of labor under the warranty. Provide the journal entry for the estimated warranty expense on February 28 for February sales. Provide the journal entry for the July 24 warranty work. If an amount box does not require an entry, leave it blank.