Manuel Limited, a new company, made sales of 21000 units at a cost of $42 per unit. The company offers a one-year warranty that replaces any defective units with a new one. The company estimated warranty replacements at 4 percent of units sold. Manuel's actual warranty replacements were 715 units. Record warranty expense and warranty payments on December 31. How much is Manuel's estimated warranty payable at the end of the period? record the journal entry for the warranty expense for the year. then record the journal entry for the warranty payments made during the year. how much is manuel's estimated warranty payable at the end of the period? what type of balance does manuel have at the end of the year? how much is the balance