please do this question fast

Global Filter Corp. extends a lifetime warranty on all flashlights sold. Using past experience, the company estimates that 5% of flashlights sold will be returned and replaced at an average cost of $18 per flashlight. On January 1, 2014, the balance in Global Filter Corp.'s Estimated Warranty Liability account was $7,750. During 2014, sales totalled $684,000 or 19,000 flashlights. The actual number of flashlights returned and replaced was 1013. (1) Prepare the following journal entries : Estimated warranty liabilities for units sold during 2014. Use the date December 31. Replacement of the units returned in 2014 (use the date December 31). Enter an appropriate description, and enter the dates in the format dd/mmm (ie. 15/Jan). General Journal Page Gj1 Dale Account/Explanation F Debit Credit (2) Calculate the balance in the Estimated Warranty Liability account at December 31, 2014, and the Warranty Expense that will appear on the income statement for the year-ended December 31, 2014 Balance of Estimated Warranty Liability at Dec. 31? Warranty Expense as it appears on the Income Statement