do part c please

Pearl Corporation sells computers under a 2-year warranty contract that requires the corporation to replace defective parts and to provide the necessary repair labor. During 2020, the corporation sells for cash 385 computers at a unit price of $2,540. On the basis of past experience, the 2-year warranty costs are estimated to be $156 for parts and $196 for labor per unit. (For simplicity, assume that all sales occurred on December 31, 2020.) The warranty is not sold separately from the computer. (a) Your answer is correct. Record any necessary journal entries in 2020. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash 977900.00 Warranty Expense 135520.00 Sales Revenue 977900.00 Warranty Liability 135520 eTextbook and Media List of Accounts Attempts: unlimited (b) Your Answer Correct Answer Your answer is correct. (b) Your Answer Correct Answer Your answer is correct. What liability relative to these transactions would appear on the December 31, 2020, balance sheet and how would it be classified? Pearl Corporation Balance Sheet (Partial) December 31, 2020 Current Liabilities $ 67760 Warranty Liability Long-term Liabilities Warranty Liability $ 67760 e Textbook and Media List of Accounts Attempts: unlimited (c) In 2021, the actual warranty costs to Pearl Corporation were $21,450 for parts and $41,770 for labor. Record any necessary journal entry in 2021. (if no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit