In 2020, Dare Company began selling a new calculator that carried a two-year warranty against defects. The entity projected the estimated warranty cost as a percent of sales. First year of warranty 4% Second year of warranty 10%

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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In 2020, Dare Company began selling a new calculator that carried a two-year warranty

against defects.

The entity projected the estimated warranty cost as a percent of sales.

First year of warranty 4%

Second year of warranty 10%

 

Sales and actual warranty repairs were:

                                        2020              2021

Sales                                5,000,000      9,000,000

Actual warranty repairs      200,000         560,000

Required:

1. Analyze the estimated warranty liability on December 31, 2022 to ascertain if adjustment is necessary. The sales and warranty repairs are made evenly during the year.

2.Prepare the adjustment to correct the estimated warranty liability on December 31,2022

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