The following transactions of Oscar Landing occurred during 2016:

Apr. 30	Landing is a party to a patent infringement lawsuit of $220,000. Landing's attorney is certain it is remote that Landing will lose this lawsuit.
Jun. 30	Estimated warranty expense at 2% of sales of $420,000.
Jul. 28	Warranty claims paid in the amount of $5, 800.
Sep. 30	Landing is a party to a lawsuit for a copyright violation of $110,000. Landing's attorney advises that it is probable Landing will lose this lawsuit. The attorney estimates the loss at $110,000.
Dec. 31	Landing estimated warranty expense on sales for the second half of the year of $460,000 at 2%.

1. Journalize required transactions, if any, in Landings general journal. Explanations are not required.

2. What is the balance in Estimated Warranty Payable assuming a beginning balance of $0?