On September 11, 2010, Lawn Outfitters sells a mower for $750 with a one-year warranty that covers parts. Warranty expense is estimated at 3% of sales. On July 24, 2011, the mower is brought in for repairs covered under the warranty requiring $55 in materials taken from the Repair Parts Inventory. Prepare the July 24, 2011, entry to record the warranty repairs.