Weyburn General Store has a May $31,2023$ year$-$end. The company sells clocks and provides a lifetime warranty on their product. Past experience suggests that $3\%$ of clocks sold will be returned for replacement. The estimated replacement cost of a clock is $$42\mathrm{.}08.$ During the year, the total sales for the company was $$728,018$ or $8,823$ clocks sold at $$82\mathrm{.}51$ per unit. On July $17,2023,22$ clocks were returned and replaced under warranty at a total cost of $$1,471\mathrm{.}96.$ The returned items were unusable and thus discarded. Provide the general journal entry to record the estimated warranty expense at year$-$end, and the journal entry to record the returned$/$replaced items. Show all calculations