Barkvard, Inc. gives a 5-year warranty with its educational toys made for dogs. During 2018, the company reported Sales Revenue of $1,200,000 and Warranty Expense of $36,000. On its December 31, 2018 Balance Sheet, the company reported $55,000 on its Estimated Warranty Liability account. During 2019, Sales Revenue was $1,900,000 and the company paid $44,000 for warranty work performed. The company used the same warranty expense percentage for both years. The Warranty Expense for 2019 is: