Fitzpatrick Co. sold $391,000 of equipment during January under a one-year warranty. The cost to repair defects under the warranty is estimated at 3% of the sales price. On August 15, a customer required a $100 part replacement plus $55 of labor under the warranty. Provide the journal entry for  

(a) The estimated warranty expense on January 31 for January sales and 

(b) The August 15 warranty work.