Carson, Inc., provides warranties for many of its products. The January 1, 2021 , balance of the Estimated Warranty Liability account was $28,500. Based on an analysis of warranty claims during the past several years, this year's warranty provision was estimated to be 2 percent (i.e., 2.0% or .002) of sales. During 2021 , the actual costs of servicing products under warranty were $95,000, and sales were $5,300,000. What amount of Warranty Expense will appear on the income statement for 2021 ? 134,50077,50095,000106,000