Please help, I don't understand the difference between these questions.

Backhoe Company estimates its annual warranty costs to be 4% of annual net sales. Backhoe uses the GAAP approach of accruing warranty expense (and the related liability) in the year of the sale. The 19. Refer to Exhibit 9-5. The amount of warranty expense for 2017 is a. $80,000. b. $120,000. c. $140,000. d. $240,000. 20. Refer to Exhibit 9-5. The amount of expenditures for warranty costs for 2017 is a. $80,000. b. $120,000. c. $140,000. d. $240,000