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The balance of the Estimated Warranty Liability account was $ 1 3 , 3 0 0 on January 1 , 2 0 2 2 ,

The balance of the Estimated Warranty Liability account was $13,300 on January 1,2022, and $18,800 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 $1,460,000.
Required:
What amount of warranty expense will appear on the income statement for the year ended December 31,2022?
What were the actual costs of servicing products under warranty during the year?

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