Bahrain Company provides extended service contracts on electronic equipment sold through major retailers. The standard contract is for three years. During the current year, the company sold 21,000 such warranty contracts at an average price of $81 each. Related to these contracts. What is the balance of unearned warranty revenue at end of the third year? A. $451,000. B. $1,134,000. C. $0. D. $567,000.