Household Solutions manufactures kitchen storage products. During the year, the company became aware of potential costs due

Question:

Household Solutions manufactures kitchen storage products. During the year, the company became aware of potential costs due to
(1) A possible product defect that is reasonably possible and can be reasonably estimated,
(2) A safety hazard that is probable and cannot be reasonably estimated, and
(3) A new product warranty that is probable and can be reasonably estimated.

Which, if any, of these costs should be accrued?