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ABC Company sells soccer goals to customers over the Internet. History has shown that 5% of ABC Company's goals will need repair under the warranty program. For the year, ABC Company has sold 3,700 goals and 46 have been repaired. If the estimated cost to repair a goal is $170, what would be the Warranty Liability at the end of the year? Multiple Choice $31,450. $23.630. $0. O $23,680