Carpenter Inc. estimates warranty expense at 2% of sales. Sales during January were $4 million and warranty payments during the month totaled $46,000. Beginning balance in the warranty payable account is $67,000. What was the balance in the Warranty Payable account at the end of January? Fill in the blank with your calculated number. DO NOT include commas, $ signs, period, decimal points, etc., just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24,123, you would only input: 24123