PRIME CORP HAS THE FOLLOWING WARRANTY INFORMATION:
2018 SALES SUBJECT TO WARRANTY	475,000
2018 COST OF GOODS SOLD	140,000
SALES PRICE ATTRIBUTABLE TO WARRANTY	33,600
WARRANTY TERM (MONTHS)	24	(EFFECTIVE JULY 1ST 2018)
ESTIMATED WARRANTY OBLIGATIONS	32,000
2018 WARRANTY CLAIMS	20,000

REQUIRED 1: WHAT IS THE DEBIT TO WARRANTY EXPENSE DURING 2018 ASSUMING AN ASSURANCE WARRANTY OBLIGATION

REQUIRED 2: WHAT IS THE BALANCE IN ESTIMATED WARRANTY LIABILITY AT DECEMBER 31ST ASSUMING AN ASSURANCE WARRANTY OBLIGATION

REQUIRED 3: WHAT IS THE BALANCE IN UNEARNED REVENUE ON JANUARY 1ST 2019 ASSUMING AN EXTENDED WARRANTY OBLIGATION