6. At the beginning of the accounting period, the balance of the Obligation account estimated for guarantee was $ 3,000. During the period there were sales of $ 90,000. The company estimates the warranty expense based on 4% of sales. Additionally, during the period, the company incurred $ 2,800 in parts and labor to honor warranties. At the end of the period, the balance of the account Estimated obligation for guarantee is:

to. $ 200. b. $ 800. c. $ 3,800. d. $ 6,600.