Quantas Industries sold $325,000 of consumer electronics during July under a nine-month warranty. The cost to repair defects under the warranty is estimated at 4.5% of the sales price. On November 11 , a customer was given $220 cash under terms of the warranty. Journalize the entry to record (a) the estimated warranty expense on July 31 for July sales on page 10 of the journal, and (b) the November 11 cash payment on page 14 of the journal. Refer to the Chart of Accounts for exact wording of account titles