Crenshaw Corporation sells widgets. Each widget carries a multi-year warranty. Crenshaw estimates the cost of warranty work to be 3% of current sales. 20X4 sales was $5 million and $30,000 was spent on warranty work during 20X4. The balance in Estimated Warranty Liability at 12-31-X3 was $70,000. What is the balance in Estimated Warranty Liability at 12-31-X4 and the balance in Warranty Expense for 20X4, respectively?

a. $150,000; $ 30,000
b. $190,000; $ 30,000
c. $190,000; $150,000
d. $120,000; $150,000

Ans: c. $190,000; $150,000

Business

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Amounts owed for products or services purchased on account are called ________

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