hey guys, can you please help to how to figure out warranty liability for year 2020 and 2021.

i did i got asnwer for 2020 $124 and said it wrong and same for 2021 $160 is wrong.

i think im doing worng. can anyone please help me. thank you.

On January 1, 2019, Blossom Company began a warranty program to stimulate sales. It is estimated that 5% of the units sold will be returned for repair at an estimated cost of $32 per unit. Sales and warranty figures for the three years ended December 31 areas follows: Sales (units) Sales price per unit Units returned for repair under warranty Actual warranty costs 2019 2.400 $185 78 $3,840 2020 1,600 $130 101 $2,436 2021 1.000 $210 95 $1,440