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At January 1, 2019, the Accrued Warranty Payable is $ 1,800. During 2019, the company recorded Warranty Expense of $ 19,400. During 2019, the company

At January 1, 2019, the Accrued Warranty Payable is $ 1,800. During 2019, the company recorded Warranty Expense of $ 19,400. During 2019, the company replaced defective products in accordance with product warranties at a cost of $ 12, 400. What is the Accrued Warranty Payable at December 31, 2019?

A.$8,800

B.$7,000

C.$19,400

D.$ 21,200

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