I need some help figuring this question out please?

(1) A Company offers a 3 year warranty on its premium door locks. During the year, the company had sales of $100,000. Related to the sales, warranty costs should be approximately $3,000 per year. How much warranty expense related to these sales will Key Company's income statement show in the year of the sales? How much warranty expense related to thes sales will Key Company have in the two years after the sales?

Thank you.