Accounting for subsequent events

a. On December 31, the warranty liability was estimates to be 100,000. on january 16, of the following year, results of a study done before December 31 were received. these study result indicate that products would require a much larger amount of warranty repairs than expected. total warranty repairs will be 175,000 instead of the estimated 100,000. the financial statement were issued on February 20. what amount should be reported as warranty liability in the December 31 balance sheet?

b. on December 31, the warranty was estimates to be 100,000. on January 16 of the following year, it was learned that one week before, on January 9, poor quality materials were introduced into the production process. this mistake is expected to create an additional 87,000 in warranty repairs. the financial statements were issued on February 20. what amount should be reported as warranty liability in the December 31 balance sheet?