Carpy Corp. sells products with included warranties and estimates warranty costs to be 2% of selling price. At January 1, Carpy had a balance of $480 in its warranty liability account. During the year, Carpy sold $25,000 worth of products costing $13,000, on account, and made $510 of repairs under warranty (paid in cash).

1. Journalize Carpys sales for the year, including warranties.
2. Journalize Carpys warranty repairs for the year.
3. What is the balance in Carpys warranty liability account at December 31?