please solve this accounting problem

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Fitepatrick Co sold 5330,000 of equipment dumng January under a one-year warranty. The cost to repair defects under the warranty is estimated at 5% of the Required: entry when a credit amount is entered Churpteoomts CHART OF ACCOUNIS Fitmatrick CO. General Ledger \begin{tabular}{ll} ASSEIS & REVENUE \\ 110 Cash & 410 Sales \\ 111 Accounts Receivable & 610 Interest Revenue \\ 112 Intereat Receivable & ExpENSES \\ 113 Notes Receivable & 510 Cost of Merchandise Sold \\ 115 Merchandise Inventory & 520 Wages Expense \\ 116 Supplies & 524 Depreciation Expense-Building \\ 118 Prepaid insurance & 525 Delivery Expense \\ 120 Land & 526 Repairs Expense \\ 123 Building & 529 Selling Expenses \\ 124 Accumulated Depreciation-Building & 531 Rent Expense \\ 125 Ofice Equipment & 532 Depreciation Expense-Oflice Equipment \\ 126 Accumulated Depreciation-Office Equipment & \end{tabular} Chand of Acrounts Haycines Is Noceinte Payable 213 intaren Puyalis 214 Notes Payabit 215 Waoes Payablo 217 Medicace Tax Payable 21. Emalowees Fedinal tricome Tax Payable 221. Retirement Savings Deductions Payable 224 Federal Unembloyment Tux Payahdo. 225 State Unemployment Tax Payable 226 Vacation Pay Piviable 227 Unfunded Peneion fiahulty 228 Product Warranly Payable 5:2 Ueprecation Expense Otike Equiprinen 533 insurance Expense s34. Supplies Expense 535 Payroll Tax Expense 536 Vacation Pay Expense 537 Persion Expense 538 Cash Short and over 539 Product Warranty Expense 540 Mincelaneous Expense 710 interest Expense Gharinitiocounte 22e Product Woraty Paviele