stiller Co.'s products are sold with a 10-month warranty which covers parts and labour. This warranty does not meet the definition of a distinct service under IFRS 15. Warranty costs are estimated to be 1.50% of sales for parts and 2% of sales for labour. On August 1, the balance in the provision for warranty liability account was $15,000 Cr. During August, $8,000 was spent on parts, and $10,000 on labour for warranty work. August sales totaled $400,000