During 2014, Eaton Co. introduced a new product carrying a two-year warranty against defects. The estimated warranty costs related to dollar sales are 2% within 12 months following sale and 4% in the second 12 monthis following sale. Sales and actual warranty expenditures for the years ended December 31, 2014 and 2015 are as follows: Actual Warranty Sales Expenditures 2014 $ 800,000 $12,000 2015 1,000,000 30,000 $1,800,000 $42,000 Answer the following: 1. Current Warranty Liabilities at December31,2014.. 2. Current Warranty Liabilities at December 31,2015...... 3- Non-Current Warranty Liabilities at December31,2014.. 4. Warranty Expense for the year 2014... 5. Warranty Expense for the year 2015