During 2020, Lincoln Company hires 21 individuals who are certified to be members of a qualifying targeted group. Each employee works in excess of 600 hours and is paid wages of $15,850 during the year. Determine the amount of Lincoln's work opportunity credit. $fill in the blank 1.

Right medical introduced a new implant that carries a five-year warranty against manufacturer’s defects. based on industry experience with similar product introductions, warranty costs are expected to approximate 2% of sales. sales were $8 million and actual warranty expenditures were $42,750 for the first year of selling the product. what amount (if any) should right report as a liability at the end of the year?