On October 29, Lobo Co. began operations by purchasing razors for resale. The razors have a 90-day warranty. When a razor is returned, the company discards it and mails a new one from Merchandise Inventory to the customer. The company's cost per new razor is $15 and its retail selling price is $60.The company expects warranty costs to equal 9% of dollar sales. The following transactions occurred.

Nov.11 Sold 80 razors for $4,800 cash

Nov 30 Recognized warranty expense related to November Sales with adjusting entry.

Dec 9. Replaces 16 razors that were returned under warranty

Dec 16 Sold 240 razors for $14,400 cash

Dec 29. Replaced 32 razors that were returned under warranty

Dec 31. Recognized warranty expense related to December sales with am adjusting entry

Jan 5. Sold 160 razors for $9,600 cash

Jan 17. Replaces 37 razors that were returned under warranty

Jan 31. Recognized warranty expense related to January sales with an adjusting entry

1)How much warranty expense reported for November and December ?

2) How much warranty expense is reported for January?

3)What is the estimated Warranty Liability account as December 31

4) What is the balance of the Estimatef Warrenty Liability account as of January 31?