The balance of the estimated warranty liability account was $13,050 on january 1, 2013. and $18,300 on december 31. 2013. based on an analysis of warranty claims during the past several years this year's warranty provision was established at 1.5% of sales, and sales during the year were $1,410,000. what amount of warranty expense will appear on the income statement for the year ended december 31, 2013? warranty expense $ 2,115.000 what were the actual costs of servicing products under warranty during the year?