Expedition Corp offers a one-year warranty against defects on the products it sells. In 2024, the company sold $4,500,000 of its most popular product and Expedition also sold a total of $80.000 in extended service-type warranties on these products. The extended warranties are expected to be utilized 40% in 2025, 35% in 2026, and 25% in 2027. Based on their historical experience with this product, warranty costs are expected to be approximately 3.0% of sales. During 2024, the assurance-type warranty on all prior years' sales expired (since it lasts one year) and the company made repairs on items sold during 2024 of $95,000. The remaining repairs are expected to occur in 2025. The costs of servicing the extended warranties is expected to be $14,000 across all three years. What is the effect on Expedition's income before tax of the assurance-type warranties in 2024? (Enter increases in income as a positive number and decreases as a negative number.) $ What is the effect on Expedition's income before tax of the service-type warranties expected to be in 2026? $