On September 11, 2016, Home Store sells a mower for $430 cash with a one-year warranty that covers parts. Warranty expense is estimated at 10% of sales. On July 24, 2017, the mower is brought in for repairs covered under the warranty requiring $30 in materials taken from the Repair Parts Inventory.

Prepare the September 11, 2016, entry to record the mower sale, and the July 24, 2017, entry to record the warranty repairs.(Round your answers to 2 decimal places.)