On January 1, 2020 Xu Appliances sold customer Mitch Ellis a three-year extended warranty for $345 with the purchase of his new appliances. Xu incurred $4,095 in warranty expenses this year for all its outstanding extended warranties for all customers, of which $90 was the result of a claim Mr. Ellis submitted in October for the repair of the icemaker in his new refrigerator. What is the amount of Xus adjusting entry on December 31, 2020 related just to Mr. Elliss warranty?