Kohl Co. provides warranties for many of its products. The January 1, 2019, balance of the Estimated Warranty Liability account was $48,543. Based on an analysis of warranty claims during the past several years, this year's warranty provision was established at 0.42% of sales. During 2019, the actual cost of servicing products under warranty was $39,238, and sales were $4,020,600. Required: a. What amount of Warranty Expense will appear on Kohl Co.'s income statement for the year ended December 31, 2019?

Warranty Expense
	x			=	Warranty Expense
	x		%	=

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b. The following summary data for the payroll period ended on April 10, 2018, are available for Brac Construction Ltd.:

Gross pay	$	?
FICA tax withholdings		?
Income tax withholdings		26,311
Medical insurance contributions		1,233
Union dues		880
Total deductions		38,055
Net pay		87,835

Calculate the missing amounts and then determine the FICA tax withholding percentage. (Round FICA tax withholding percentage to 2 decimal places.) gross pay:

FICA tax withholdings:

FICA tax withholding percentage: %