The following table provides a summary of our cash, cash equivalents, and restricted cash reported within our unaudited condensed consolidated balance sheets that reconciles to the corresponding amount in our unaudited condensed consolidated statement of cash flows:


(In thousands)	October 2, 2020		July 3, 2020
Cash and cash equivalents	$	36,226	$	41,618

Restricted cash included in other assets	253		254
Total cash, cash equivalents, and restricted cash in the Statement of Cash Flows	$	36,479	$	41,872


(In thousands)	October 2, 2020		July 3, 2020
Accounts receivable	$	47,041	$	46,502
Less: Allowances for collection losses	(2,014)		(1,841)
Total accounts receivable, net	$	45,027	$	44,661


(In thousands)	October 2, 2020		July 3, 2020
Finished products	$	8,686	$	9,055

Raw materials and supplies	5,670		4,942
Total inventories	$	14,356	$	13,997

Consigned inventories included within raw materials and supplies	$	3,056	$	1,324

We currently rely on a few vendors for substantially all of our inventory purchases.

We record charges to adjust our inventory and customer service inventory due to excess and obsolete inventory resulting from lower sales forecasts, product transitioning, or discontinuance. The charges during the three months ended October 2, 2020 and September 27, 2019 were classified in cost of product sales as follows:


	Three Months Ended
(In thousands)	October 2, 2020		September 27, 2019
Excess and obsolete inventory charges	$	63	$	146
Customer service inventory write-downs	122		191
Total inventory charges	$	185	$	337


(In thousands)	October 2, 2020		July 3, 2020
Land	$	710	$	710
Buildings and leasehold improvements	11,742		11,737
Software	21,205		17,887
Machinery and equipment	50,108		52,293
Total property, plant and equipment, gross	83,765		82,627
Less: Accumulated depreciation and amortization	(67,203)		(65,716)
Total property, plant and equipment, net	$	16,562	$	16,911

Included in the total plant, property and equipment above were $0.7 million and $3.5 million of assets in progress which have not been placed in service as of October 2, 2020 and July 3, 2020, respectively. Depreciation and amortization expense related to property, plant and equipment, including amortization of software developed for internal use, was as follows:


	Three Months Ended
(In thousands)		October 2, 2020		September 27, 2019
Depreciation and amortization		$	1,254	$	1,038


(In thousands)	October 2, 2020		July 3, 2020
Accrued compensation and benefits	$	9,539	$	11,814
Accrued agent commissions	2,529		2,356
Accrued warranties	3,107		3,196
Other	9,087		9,554
Total accrued expenses	$	24,262	$	26,920

We accrue for the estimated cost to repair or replace products under warranty. Changes in our warranty liability, which is included as a component of accrued expenses in our unaudited condensed consolidated balance sheets were as follows:


	Three Months Ended
(In thousands)	October 2, 2020		September 27, 2019
Balance as of the beginning of the period	$	3,196	$	3,323
Warranty provision recorded during the period	284		504

Consumption during the period	(373)		(415)
Balance as of the end of the period	$	3,107	$	3,412


(In thousands)	October 2, 2020		July 3, 2020
Advance payments	$	2,812	$	2,529
Unearned revenue	22,421		19,343
Total advance payments and unearned revenue	$	25,233	$	21,872

Excluded from the balances above are $8.2 million and $8.1 million in long-term unearned revenue as of October 2, 2020 and July 3, 2020, respectively.