Chloe Co$.$ sold $$300,000$ of equipment during January under a one$-$year warranty. The cost to repair defects under the warranty is estimated at $5\%$ of the sale price. On June $20,$ a customer required a $$90$ part replacement plus $$42$ of labor under the warranty.

Journalize the entry to record the estimated warranty expense on January $31$ for January sales and the June $20$ warranty work.