Sandhill Company offers a five-year warranty on its products. Sandhill previously estimated warranty costs to be 3% of sales but in 2025 revised this estimate to 1% due to process and quality control improvements. Sandhill reported warranty costs of $78000 on $2600000 of sales in 2023 and $93000 on $3100000 in 2024. Sales revenue for 2025 was $5100000. What is Sandhill Company's warranty expense for 2025? On January 1, 2022, Blossom Corporation acquired machinery for $1580000. Blossom adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2025, a decision was made to change to the double-ceclining balance method of depreciation for this machine. Assuming a 20% tax rate, what is the cumulative effect of this accounting change on beginning retained earnings?