Golden Sound Sells Premium Car Stereo Systems and Assorted Equipment

Golden Sound sells premium car stereo systems and assorted equipment for home sound systems as well.Sales and expected warranty claims for Year 1 are as follows:
$\begin{array}{lccr}\text { Product } & \text { Unit } & \text { Expected Warranty Claims } & \text { Cost per } \\\text { Group } & \text { Sales } & \text { for Warranty Period } & \text { Claim }\\\hline\text { Receivers } & 14,700 & 1 \text { claim per } 100 \text { sold } & \$ 150 \\\text { CD Changers } & 19,500 & 3 \text { claims per } 100 \text { sold } & 125 \\\text { Speakers } & 7,500 & 2 \text { claims per } 100 \text { sold } & 100\end{array}$
Prepare the journal entry to record warranty expense for Year 1.