defects. Based on industry experience, warranty costs are estimated at 2% of sales in the year of sale, 3% in the year after sale, and 4% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows: (assume the accrual method)

		Sales		Actual Warranty Expenditures
2019		$1599000		$38000
2020		2490000		63000
2021		2090000		134000
		$6179000		$235000

What amount should Bramble report as a liability at December 31, 2021?