Consumer Corp. sells dishwashers and washing machines that come with a two$-$year unlimited warranty on parts and labour for repairs. The warranty is intended to assure customers that the appliances will operate as advertised. The warranty is expected to cost $3\%$ of sales in the first year and $5\%$ of sales in the second year, for a total of $8\%.$ The provision for warranty has a credit balance of $$151,000$ at the beginning of $20$X$5.$ The following events and decisions relate to the warranty: