Burnham Electric (BE) owed Estimated Warranty Payable of $1,000 at the end of 2017. During 2018, BE made sales of $100,000 and expects product warranties to cost the company 3% of the sales. During 2018, BE paid $2,600 for warranties. What is BE's Estimated Warranty Payable at the end of 2018? O A. $4.000 OB. $3,000 O C. $2,600 OD. $1,400