The balance of the Estimated Warranty Liability account was $12,600 on January 1, 2022, and $17,400 on December 31,2022 . Based on an analysis of warranty claims during the past several years, this year's warranty provision was established at 1.5% of sales, and sales during the year were $1,320,000. Required: a. What amount of warranty expense will appear on the income statement for the year ended December 31,2022 ? b. What were the actual costs of servicing products under warranty during the year