The Balance of the Estimated Warranty Liability Account Was $28,000

Multiple Choice

The balance of the Estimated Warranty Liability account was $28,000 on January 1, 2019, and $36,300 on December 31, 2019.Based on an analysis of warranty claims during the past several years, this year's warranty provision was established at 2% of sales, and sales during the year were $4,200,000. What were the actual costs of servicing products under warranty during the year?

A) $47,700
B) $75,700
C) $84,000
D) $92,300