Yummy Co. sold $169,000 of equipment during May under a one-year warranty. The cost to repair defects under the warranty is estimated at 5.0% of the sales price. On October 10, a customer required a $343 part replacement, plus $102 of labor under the warranty.

(a) Provide the journal entry for the estimated warranty expense on May 31 for May sales (b) Provide the journal entry for the October 10 warranty work. If an amount box does not require an entry, leave it blank.