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Orion Company had a proper balance of $3,450 in its estimated Warranty Liability account on January 1, Year 4. 1. The firm's product sales in Year 4 were $14,000. The firm's sales always occur evenly throughout the year and the products have a four-year warranty period starting on the date of sale The firm's management has estimated that the warranty spending as a percentage of sales revenues will be 2% in the first year and increase by 1% for each of the next three years in the warranty period. Expenditures related to warranty costs were $1,140 in Year 4. [First year: 2%, second year 3%, third year 4% and fourth year 5%.] Product sales and related warranty expenditures in Year 5 were $15,000 and $1,300, respectively. The management of the firm did not change its estimates of warranty costs for the three-year warranty period REQUIRED: Determine the $ $ Warranty Expense for Year 4 Estimated Warranty Liability at Dec. 31, Year 4 Warranty Expense for Year 5 _Estimated Warranty Liability at Dec. 31, Year 5 $