ABC Ltd. Sells merchandise for 200000 bath. During 2014ABC's merchandise carries a one-year unconditional warranty for parts and labour. The warranty expense is estimated 1200 bath in this year. In 2015,ABC incur costs of 850 baht to repair or replace defective merchandise. ABC sells another 240000baht worth of merchandise. The warranty expense assumes to use an estimate of 0.4% of sales in 2015. Prepare the journal entry 2014,2015