Doberman Incorporated started selling iPad with a four-year warranty against factory defects in 2018. Estimated warranty costs related to pesos sales are as follows: 1% of sales in the year of sale, 2% of sales in the year after sale, 4% of sales two years after sale and 7% of sales three years after sale. Information relating to sales and actual warranty expenditures for the year 2018 through 2021 is as follows:

Year

Sales

Actual Warranty Expenditure

2018

3,280,000

110,600

2019

4,320,500

200,480

2020

4,585,800

310,690

2021

5,320,300

400,480

How much is the warranty expense in 2020?

How much is the estimated liability for warranty at December 31, 2021?