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Merritt Equipment Company sells computers for $1,620 each and also gives each customer a 2-year warranty that requires the company to perform periodic services and to replace defective parts.

Merritt Equipment Company sells computers for $1,620 each and also gives each customer a 2-year warranty that requires the company to perform periodic services and to replace defective parts. During 2017, the company sold 860 computers. Based on past experience, the company has estimated the total 2-year warranty costs as $40 for parts and $60 for labor. (Assume sales all occur at December 31, 2017.)

In 2018, Merritt incurred actual warranty costs relative to 2017 computer sales of $13,200 for parts and $19,800 for labor.

Under the expense warranty approach, give the entries to reflect the above transactions (accrual method) for 2017 and 2018

Date account titles and explanation debit credit

2017 accounts receivable 1393200

sales revenue 1393200

(To record sale of computers)

2017 warranty expense 86000

warranty liability 86000

(To record liability against warranty costs)

2018 warranty liability 33000

inventory 13200

cash,inventory,accrued payroll 19800

The transactions of part (a) create what balance under current liabilities in the 2017 balance sheet?

current liabilities-warranty liability $

can you show me how to calculate to find what balance under current liabilities in the 2017 balance sheet is? I had $86000 but that is wrong

 
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