At 30 June 2018, Ting Sun Electronics adjusted its Provision for Warranties so that it would be equal to 3% of sales for the year ended on that date. Sales for the year ended 30 June 2018 were exist3 600 000 and the Provision for Warranties before the adjustment was exist77 000. On 6 October 2018, a successful claim for warranty on faulty goods to the cost of exist1 500 was made on Ting Sun Electronics. Required a). Prepare the general journal entry at 30 June 2018 to adjust the Provision for Warranties to the required level. b). Prepare the general journal entry on 6 Oct 2018 to record the payment of the warranty claim. Ignore GST