b Warranty Expense 271,000 Estimated Warranty Libaility 271,000 (To record warrant expense) C Salaries Expense 10,000 FICA Soc. Sec. Expense 400 FICA Medicare Expense 200 Co Health Ins. Expense 400 Employee Inc. Taxes Pay 1,200 FICA Soc. Sec. Expense 800 FICA Medicare Expense 400 Co Health Ins. Expense 800