Woodmier Lawn Products introduced a new line of commercial sprinklers in 2018 that carry a one-year warranty against manufacturers defects. Because this was the first product for which the company offered a warranty, trade publications were consulted to determine the experience of others in the industry. Based on that experience, warranty costs were expected to approximate 2% of sales. Sales of the sprinklers in 2018 were $3,250,000. Accordingly, the following entries relating to the contingency for warranty costs were recorded during the first year of selling the product:

Accrued liability and expense
Warranty expense (2% $3,250,000)	65,000
Warranty liability		65,000
Actual expenditures (summary entry)
Warranty liability	29,900
Cash (or salaries payable, parts and supplies, etc.)		29,900

In late 2019, the company's claims experience was evaluated and it was determined that claims were far more than expected3% of sales rather than 2%. Required: 1. Assuming sales of the sprinklers in 2019 were $4,350,000 and warranty expenditures in 2021 totaled $110,500, prepare any journal entries related to the warranty. 2. Assuming sales of the sprinklers were discontinued after 2018, prepare any journal entries in 2019 related to the warranty.