During 2020, Polly started manufacturing and selling a new product with a three-year warranty. Polly prepares annual AJEs once each year as of 12-31. Based upon past experience with similar products, Polly estimated the following warranty costs as a % of sales dollars: First year of warranty 1% Second year of warranty 3% Third year of warranty 7% Pollys sales during 2020 and 2021, respectively, were $480,000 and $660,000. Pollys actual warranty expenditures for 2020 and 2021, respectively, were $3,000 and $14,000. What was Pollys estimated warranty expense amount for 2021? What was Pollys estimated warranty liability amount as of 12-31-21?