2. (0,6 marks) Company K provides a 30 month guarantee to customers. Statistics show that 2% of Sales give rise to returns under guarantee. The guarantee provision is calculated as 80% of the Cost of Sales of the returned goods. Assume that sales occur evenly throughout the year. Selling price is determined as Cost of Sales+50\%. Sales in year N,N1,N2 are respectively 1.800.000, 1.500.000 and 1.200.000. Which of the following represents the Provision for Guarantee at 31.12.N ? a. 31.200 b. 36.000 c. 41.600 d. 48.000