Answer:
Event 1: 
Debit Warranty expense for $8.416.
Credit Warranty liability $8,416.
Event 2: 
Debit Warranty liability for $8,416.
Debit Warranty expenses for $11,484.
Credit Cash for $19,900.
Explanation:
Estimated warranty liability = $4,208,000 * 0.2% = $8,416.
Excess of actual and over extimated warranty liability = $19,900 - $8,416 = $11,484
The journal entries will look as follows:
<u>Details                                         Dr ($)                  Cr ($) </u>
Warranty expense                      8.416
Warranty liability                                                   8,416
<em><u>(To record the estimated warranty liability).                      </u></em>
Warranty liability                         8,416
Warranty expenses                   11,484
Cash                                                                   19,900
<em><u>(To record actual warranty cost).                                        </u></em>