A manufacturing company sells its main product with a three-year warranty against defects. The company expects that 6% of the units sold will prove to be defective during the warranty period. Management expects warranty claims will be even over the three-year warranty period. The average cost to repair or replace a defective unit under the warranty is expected to be $51. The company's sales and warranty costs incurred in its first three years were as follows: (a) Calculate the amount that should have appeared in the estimated Warranty Provision account at the end of 2018. Calculate the amount of warranty expense that should have been recognized in 2019 and 2020