Gupta Industries sold $436,000 of consumer electronics during July under a nine-month warranty. The cost to repair defects under the warranty is estimated at 4.5% of the sales price. On November 11, a customer was given $480 cash under terms of the warranty. Provide the journal entry for 

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

(b) The November 11 cash payment.