23) At January 1, 2023, the Accrued Warranty Payable is $1900. During 2023, the company recorded Warranty Expense of $19,900. During 2023, the company replaced defective products in accordance with product warranties at a cost of $12,800. What is the Accrued Warranty Payable at December 31, 2023? A) $9000 B) $19,900 C) $21,800 D) $7100