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[The following information applies to the questions displayed below.] 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 5% of dollar sales. The following transactions occurred. Nov. 11 sold 80 razors for $4,800 cash. 30 Recognized varranty expense related to November sales with an adjusting entry. Dec. 9 Replaced 16 razors that were returned under the varranty. 16 sold 240 razors for $14,400 cash. 29 Replaced 32 razors that were returned under the warranty. 31 Recognized warranty expense related to December sales with an adjusting entry. Jan. 5 sold 160 razors for $9,600 cash. 17 Replaced 37 razors that were returned under the warranty. 31 Recognized varranty expense related to January sales with an adjusting entry. Problem 9-4A Part 3 3. How much warranty expense is reported for January