are these correct?

A manufacturing company sells motorcycles with a ve-year warranty against manufacturer's defects. \"we manufacturer expects that 0% of the motorcycles sold will prove to be defective in the rst year after they are sold, 1% will 2% will prove to be defective in the third and fourth years, and 3% will prove to be defective in the fth year. The average cost to repair or replace a defective unit under the warranty is expected to be $60. The company's sales and warranty costs incurred in its rst ve years were as follows: Actual Costs of Repairs and Units Sold Replacements under tile Warranty Plan 2015 5,300 $700 2017r 9,300 $15,000 2013 10,100 $31,600 2019 12,000 $25,000 2020 5,200 $12,700 Calculate the amount that should have appeared in the estimated Warranty Provision account at the end of 2018. Assume the balance in the Warranty Provision account was zero at the beginning of 2016. Estimated warranty provision account, Dec. 31, 2018 $ 12120 Calculate the amount of warranty expense that should have been recognized in 2019. h Warranty expense 3; 25000