The net income of the Gary and Tucker partnership is $124500. The partnership agreement specifies that profits and losses will be shared equally after salary allowances of $100700 (Gary) and $149900 (Tucker) have been allocated. At the beginning of the year, Gary's Capital account had a balance of $249200 and Tucker's Capital account had a balance of $324100. What is the balance of Tucker's Capital account at the end of the year after profits and losses have been divided? Crane.com sells 5000 units of its product for $400 each. The selling price includes a one-year warranty on parts. It is expected that 3% of the units will be defective and that repair costs will average $40 per unit. In the year of sale, warranty contracts are honored on 100 units for a total cost of $4000, What amount should Crane.com accrue on December 31 for estimated warranty costs?