Current Attempt in Progress On January 1, 2019, Sandhill Company began a warranty program to stimulate sales. It is estimated that 5% of the units sold will be returned for repair at an estimated cost of $38 per unit. Sales and warranty figures for the three years ended December 31 are as follows: Sales (units) Sales price per unit Units returned for repair under warranty Actual warranty costs 2019 2,400 $145 77 $4,560 2020 1,900 $120 105 $3,300 2021 700 $220 97 $1,110 (a) Calculate the warranty expense for each year and warranty liability at the end of each year. Warranty Expense Warranty Liability 2019 $ $ 2020 $ $ 2021 $ $