Sunland Company sells automatic can openers under a 75-day warranty for defective merchandise. Based on past experience, Sunland estimates that 3% of the units sold will become defective during the warranty period. Management estimates that the average cost of replacing or repairing a defective unit is $15. The units sold and units defective that occurred during the last 2 months of 2022 are as follows. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Prepare the journal entry to record the costs incurred in honoring 1,013 warranty claims. (Assume actual costs of $15,195.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)