At January 1, 2019, the Accrued Warranty Payable is $1,700. During 2019, the company recorded Warranty Expense of $19,900. During 2019, the company replaced defective products in accordance with product warranties at a cost of $12,100. What is the Accrued Warranty Payable at December 31, 2019? O A. $9,500 O B. $21,600 O c. $7,800 O D. $19,900 PARA TERREN