On 30 June 2020, Harris Ltd's warranty provision account before the end-of-period adjustment has a credit balance of $3,000. The estimated cost of serving outstanding (unexpired) warranties was $18,000 on 30 June 2020. On 28 February 2021, Harris Ltd replaced goods under warranty at a cost of $5,500 using goods from its own inventory. Required: a) Prepare a journal entry at the year end 30 June 2020 to record the end-of-period adjustment to the Warranty Provision account. (1 mark) b) Prepare a journal entry to record the warranty claims on 28 February 2021. (1 mark)