On September 11, 2014, Home Store sells a mower for $500 with a one-year warranty that covers

Question:

On September 11, 2014, Home Store sells a mower for $500 with a one-year warranty that covers parts.
Warranty expense is estimated at 8% of sales. On July 24, 2015, the mower is brought in for repairs covered under the warranty requiring $35 in materials taken from the Repair Parts Inventory. Prepare the September 11, 2014, entry to record the mower sale, and the July 24, 2015, entry to record the warranty repairs.