Please answer this !

Required information Problem 9-4A (Algo) Estimating warranty expense and liability LO P4 [The following information applies to the questions displayed below.] On October 29 , Lobo Company began operations by purchasing razors for resale. The razors have a 90 -day warranty. When a razor is returned, the company discards it and malis a new one from Merchandise Inventory to the customer. The company's cost per new razor is $15 and its retail selling price is $60. The company expects warranty costs to equal 9% of dollar sales. The following transactions occurred. Novenber 11 Sold 80 razors for $4,800 eash. November 30 Recognized warranty expense related to November sales with an adjusting entry. December 9 Replaced 16 razors that were returned under the warranty. December 16 sold 240 razors for $14,400 cash. December 29 Replaced 32 razort that were returned under the warranty. December 31 Recognized warranty expense related to December sales with an adjusting entry. January 5 sold 160 razors for $9,600 cash. January 17 Replaced 37 razors that were returned under the warranty. January 31 Recognized warranty expense related to January sales with an adjusting entry. Problem 9-4A (Algo) Part 5 5. What is the balance of the Estimated Warranty Llability account as of January 31