Journalizing liability transactions

The following transactions of Brooks Garrett occurred during 2012:

Apr

30

Garrett is party to a patent infringement lawsuit of $200,000. Garrett’s attorney is certain it is remote that Garrett will lose this lawsuit.

Jun

30

Estimated warranty expense at 2% of sales of $400,000.

Jul

28

Warranty claims paid in the amount of $6,000.

Sep

30

Garrett is party to a lawsuit for copyright violation of $100,000. Garrett’s attorney advises that it is probable Garrett will lose this lawsuit.

Dec

31

Garrett estimates warranty expense on sales for the second half of the year of $500,000 at 2%.

Requirements

1. Journalize required transactions, if any, in Garrett’s general journal. Explanations are not required.

2. What is the balance in Estimated warranty payable?