Coronado Pools carries a wide variety of residential quality outdoor swimming pools and supplies to maintain the pools. Coronado uses two sales promotion techniqueswarranties and premiumsto attract and retain customers. Swimming pools are sold with a two-year warranty for replacement of parts and labor. The estimated warranty cost, based on past experience, is 6% of sales. The premium is offered on the purchases of chemical supplies to maintain the pool. Customers receive a coupon for each dollar spent on pool chemical supplies. Customers may exchange 250 coupons and $ 5 for on of an assortment of pool toys. Coronado pays $ 17 for each pool toy and estimates that 40% of the coupons given to customers will be redeemed. Coronados total sales for 2020 were $ 7,520,000$ 6,340,000 from outdoor swimming pools and $ 1,180,000 from pool chemicals. Replacement parts and labor for warranty work totaled $ 232,000 during 2020. A total of 2,800 pool toys used in the premium program were purchased during the year, and there were 287,250 coupons redeemed in 2020. The accrual method is used by Coronado to account for the warranty and premium costs for financial reporting purposes. The balances in the accounts related to warranties and premiums on January 1, 2020, were as shown below.

Premium Inventory		$ 6,300
Premium Liability		12,200
Warranty Liability		147,800

Coronado Pools is preparing its financial statements for the year ended December 31, 2020. Determine the amounts that will be shown on the 2020 financial statements for the following.

(a)		Warranty Expense		$ enter a dollar amount
(b)		Warranty Liability		$ enter a dollar amount
(c)		Premium Expense		$ enter a dollar amount
(d)		Premium Inventory		$ enter a dollar amount
(e)		Premium Liability		$ enter a dollar amount