at january 1, 2015 the estimated warranty payable is 9,000. during march 2015 the company recorded warranty expenses of $18,900. during november 2015 the company can expect warranty costs that add up to 5%, the company made sales of $675,000 during november 2015. during 2015, the company replaced defective products in accordance with product warranties at a cost of $20,000.

1. what is the warranty payable at december 2015?

2. journalize the warraty expense of november 2015 (only november)