On September 11, 2016, Home Store sells a mower (that costs $200) for $500 with a one-year warranty that covers parts. Warranty expense is estimated at 8% of sales. On July 24, 2017, 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, 2016, entry to record the mower sale (and cost of sale), and the July 24, 2017, entry to record the warranty repairs.