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On January 1, 2019, Oriole Company began a warranty program to stimulate sales. It is estimated that 5% of the units sold will be returned for repair at an estimated cost of $36 per unit. Sales and warranty figures for the three years ended December 31 are as follows: Sales (units) Sales price per unit Units returned for repair under warranty Actual warranty costs (a) 2019 2020 $ $ 2021 S 2019 Warranty Expense 2,500 $200 85 $4,500 Calculate the warranty expense for each year and warranty liability at the end of each year. $ 2020 $ 1,800 $220 105 $2,990 2021 Warranty Liability 700 $175 115 $1,160