zemlak incorporated sells $4,000$ units of inventory to customers. The inventory cost Zemlak incorporated $$50$ each to purchase. The company offers a warranty to replace the inventory if it fails at any time during the first year of use. Based on prior expierence, Zemlak incorporated determines it is reasonably possible that $13\%$ of the inventory will require replacement over the next year. what journal entry $($if any$)$ should the company record in association with the warranty?