The accounting records of Rustic Ceramics included the following at January $1,2024$:

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In the past, Rustic's warranty expense has been $3\%$ of sales. During $2024,$ Rustic made sales of $$134,000$ and paid $$5,500$ to satisfy warranty claims.

Read the requirements.

Requirement $1.$ Journalize Rustic's warranty expense and warranty payments during $2024.$ Explanations are not required. $($Record debits first, then credits. Exclude explanations from journal entries.$)$

Journalize the warranty expense.

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