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Ragas inc, sold goods with a selling price of $50000 in the 2017 and estimated 5% warranty expense for the year. Customers complained of defects

Ragas inc, sold goods with a selling price of $50000 in the 2017 and estimated 5% warranty expense for the year. Customers complained of defects and goods with a cost of $1,500 to be replaced. Which of the following is the correct journal entry for honoring the warranties with goods?

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