During 2020, Hans Electronics sold 350 microwaves each at $1,050 per unit. Each microwave has one-year warranty. Hans estimates it will cost them $82 per unit, if a unit is brought in under warranty for repair. During 2020, Smith spent $17,500 on warranty costs for the appliances sold in 2020. At the end of the 2020 the warranty liability and the warranty expense related to these sales would