Warranties

Jupiter Tech sells computers and other computer and peripheral equipment. Sales and expected warranty claims for the year are as follows:

Item	Unit Sales		Expected Warranty Claims for Warranty Period	Cost per Claim
Televisions	1,400		1 claim per 100 sold	$61
DVD	200		10 claims per 100 sold	31
Speakers	2,200		4 claims per 100 sold	36

Prepare the entry to record warranty expense for Jupiter Tech for the year.