During 2015, Blevert Co. introduced a new line of machines that carry a three-year warranty against manufacturer's defects. Based on industry experience, warranty costs are estimated at 1% of sales in the year of sale, 3% in the year after sale, and 5% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows:

Sales
Actual Warranty Expenditures
2015
$500,000
$6,000
2016
1,500,000
25,000
2017
2,000,000
105,000

$4,000,000
$136,000

What amount should Blevert report as a liability at December 31, 2017?

A) $11,000
B) $20,000
C) $125,000
D) $224,000

Answer: D

Business

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