Kohl Company provides warranties for many of its products. The January $1,2022,$ balance of the Estimated Warranty Liability account was $$33,561.$ Based on an analysis of warranty claims during the past several years, this year's warranty provision was established at $0\mathrm{.}66\%$ of sales. During $2022,$ the actual cost of servicing products under warranty was $$25,648,$ and sales were $$5,788,500.$

Required:

What amount of Warranty Expense will appear on Kohl Company's income statement for the year ended December $31,2022?$

What amount will be reported in the Estimated Warranty Liability account on the December $31,2022,$ balance sheet?