Accrued Product Warranty

A Wrinkle in Time Inc. warrants its products for one year. The estimated product warranty is $7\mathrm{.}5\%$ of sales. Assume that sales were $$737,000$ for March. In April, a customer received warranty repairs requiring $$35,929$ of parts.

a$.$ Determine the warranty liability at March $31,$ the end of the first month of the current fiscal year. Round your answer to the nearest dollar. $

b$.$ What accounts are decreased for the warranty work provided in April?