Samantha Ltd offers warranty for the sale of its products. On 1 January 2020, there was a credit balance of $25,000 in its warranty provision account. On 30 October 2020, Samantha Ltd replaced goods under warranty at a cost of $22,000 using goods from its own inventory. At 31 December 2020, Samantha Ltd estimated its liability for unexpired warranty contracts as $27,500. Required a) Prepare a journal entry to record the warranty claims on 30 October 2020. (1 mark) b) Prepare a journal entry at the year end 31 December 2020 to record the end-of-period adjustment to the Warranty Provision account. (1 marks) Narrations are not required