During $2024,$ Bramble Applances sold $474$ appliances worth $$2370000.$ Each appliance comes with a one$-$year assurance$-$type warranty, which Bramble estimates will cost $$70$ each. During the year, Bramble spent $$13825$ on warranty costs for the appliances sold in $2024.$ At the end of $2024,$ the warranty provision and the warranty expense related to these sales would be closest to

Warranty Liability Warranty Expense

$$13825$

$$13a25$

$$33180$ $$33180$

$$19355$ $$13825$

$$19355$ $$33180$