Lindy appliance begins operations in 2021 and offers a one-year warranty on all products sold. total appliance sales in 2021 are $1,600,000, and lindy estimates future warranty costs in 2022 to be 2% of current sales. actual warranty costs in 2022 are $25,000. also in 2022, lindy has additional sales of $2,400,000 and revises its estimate of warranty costs associated with sales in 2022 to be 1.5%. record the necessary entries in the journal entry worksheet.