During 2018, Stabler Co. a calendar year corporation, introduced a new line of machines to make and sell that carry a three-year warranty against manufacturer's defects. Based on industry experience, warranty costs are estimated at 2% of sales in the year of sale, 3% in the year after sale, and 4% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows: Sales Actual Warranty Expenditures 2018 $ 400,000 $ 6,000 2019 1,000,000 40,000 2020 1,400.000 90,000 $2,800,000 $136,000 What amount should Stabler report as a Warranty Expense for 2018, 2019, and 2020, and what amount should stabler report as an Estimated Liability for Warranty Costs at December 31, 2020