6. Evans Corp. introduced a new inventory item on June 1, 2020. The inventory carries a two-year warranty against defects. Estimated warranty costs related to dollar sales are 8% of total sales dollars. In 2020, inventory sales total $50,000 and actual warranty costs incurred are $900. If the expense warranty accrual method is used, what should be the "Estimated Warranty Liability" account balance on the December 31, 2020, balance sheet? A. $3,928 B. $ 900 C. $4,900 D. $4,000 E. $3,100 F. S 600