Opple Inc provides a 12-month warranty on mobile phones purchased from the entity.On 1 July 2019, there was a credit balance of $300,000 in the Warranty Provision account.During the year ended 30 June 2020, Opple incurred $103,900 servicing warranty claims for phones sold.$70,000 of the warranty claims used spare parts held in inventory and the balance was for employee labour that is outstanding at 30 June.During the year ended 30 June 2020, Opple Inc recorded revenue from the sales of mobile phones totaling $5,050,000.The Provision for Warranty is estimated at 5% of mobile phone sales for the previous 12 months.

Required:

Prepare the necessary journal entries to record the warranty claims during the period and end of period adjustments to the Warranty Provision account at 30 June.