Accrued Product Warranty

General Motors Corporation disclosed estimated product warranty payable for comparative years as follows:

(in millions)
12/31/08 12/31/07
Current estimated product warranty payable $3,792 $4,655
Noncurrent estimated product warranty payable 4,699 4,960
Total $8,491 $9,615

GM's sales were $177,594 million in 2007 and decreased to $147,732 million in 2008. Assume that the total paid on warranty claims during 2008 was $5,000 million.

Provide the journal entry for the 2008 product warranty expense.