The accounting records of Western Automotive included the following at January $1,2025$:

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In the past, Western Automotive's warranty expense has been $4\%$ of sales. During $2025,$ Western Automotive made sales of $$156,000$ and paid $$9,500$ to satisfy warranty claims.

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Requirement $1.$ Journalize Western Automotive's warranty expense and warranty payments during $2025.$ Explanations are not required. $($Record debits first, then credits. Exclude

explanations from journal entries.$)$

Journalize the warranty expense.