010. Carla Vista BBQ Company sold 196 smokers during 2025 for $1900 each together with a 1-year warranty. Warranty claims are estimated to be $146 per smoker. Actual warranty claims on the smokers in 2025 were $13200. Actual warranty claims on the smokers in 2026 are $17900. What amount of warranty liability would Carla Vista report at December 31, 2025?

$28616

$13200

$15416

$17900

014.

Blossom Company issues $5020000,6.0%,5-year bonds dated January 1,2024 on January 1,2024 . The bonds pay interest semiannually on June 30 and December 31. The bonds are issued to yield 5.0%. Given the following present value factors, what are the proceeds from the bond issue? $5239684$5237363$5238178$5020000