Sunland Music Emporium carries a wide variety of musical instruments, scund reproduction equipment, recorded music, and sheet music Sunland uses two sales promotion techniques-warranties and premiums-to attract custorners. Musical instruments and sound equipment are sold with a 1-year warranty for replacement of parts and labor. The estimated warranty cost, based on past experience, is 1% of sales. Thepremium is offered on the recorded and sheet music. Customers receive a coupon for each dollar spent on recorded music or sheet music. Customers may exchange 200 coupons and $10 for an MP3 player. Sunland pays $22 for each player and estimates that 70% of the coupons given to customers will be redeemed. Sunland's total sales for 2025 were $7,918,000,$5,256,000 from musical instruments and sound reproduction equipment and $2,662,000 from recorded music and sheet music. Replacement parts and laboc for warranty work totaled $89,000 during 2025 ( $42,500 of the work is related to pre-2025 sales). A total of 6,880 players used in the premium progran were purchased during the vear and there were 1,108,000 coupons redeemed in 2025 . The balances in the accounts related to warranties and premiums on January 1.2025 , were as shown below. 5unland Music Emporium is preparing its financial statements for the year ended December 31, 2025. Determine the amounts that will be shown on the 2025 financial statements for the following (a) Warranty Expense \$ (b) Warranty Liability \$ (c) Premium Expense \$ (d) Premium Inventory \$ (e) Premium Liability \$