A manufacturing company sells its main product with a three-year warranty against defects. The company expects that 6% of the units sold will prove to be defective during the warranty period. Management expects warranty claims will be even over the three-year warranty period. The average cost to repair or replace a defective unit under the warranty is expected to be $60. The company's sales and warranty costs incurred in its first three years were as follows: Actual Costs of Repairs and Replacements under the Warranty Plan Units Sold 2018 9,200 $4,800 2019 13,000 $15,300 2020 17,000 $38.000 (a) Calculate the amount that should have appeared in the estimated Warranty Provision account at the end of 2018. $ Estimated Warranty Provision account, Dec 31, 2018 Calculate the amount of warranty expense that should have been recognized in 2019 and 2020. Warranty expense 2019 $ Warranty expense 2020 $ Union Restaurants Ltd. had the following transactions, May 31 May 31 Wages earned by the employees during the month, which amounted to $71,000 were paid. The source deductions on these wages were CPP of $3,515, El of $1,157, union dues of $650, and income taxes of $17.750. Recorded the employer's portion of CPP and El Made the remittance to the government related to the May 31 payroll and paid the union due to the union June 17 (a) Determine the amount of the employees net wages. Determine the amount of the employees' net wages. Net wages $ b. Prepare the journal entries necessary to record these transactions