Happy Trails USA, a tire manufacturer, guarantees its tires against defects for five years or $60,000$ miles, whichever comes first. Suppose Happy Trails USA can expect warranty costs during the five$-$year period to add up to $4\%$ of sales. Assume that a Happy Trails USA dealer in Denver, Colorado, made sales of $$561,000$ during $2021.$ Happy Trails USA received cash for $40\%$ of the sales and took notes receivable for the remainder. Payments to satisfy customer warranty claims totaled $$18,800$ during $2021.$

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a$.$ What amount of warranty expense will Happy Trails USA report during $2021?$

During $2021,$ Happy Tralls will report warranty expense of