Yorkton Supply Company has a February 28, 2021 year-end. The company sells pots and provides a lifetime warranty on their product. Past experience suggests that 1% of pots sold will be returned for replacement. The estimated replacement cost of a pot is $12.77. During the year, the total sales for the company was $383,569 or 11,110 pots sold at $34.52 per unit. On April 9, 2021, 31 pots were returned and replaced under warranty at a total cost of $475.04. The returned items were unusable and thus discarded. Provide the general journal entry to record the estimated warranty expense at year-end, and the journal entry to record the returned/replaced items. Show all calculations