During 2017 Bevert Co introduced a new line of machines that carry a three-year any against manufacturer's defects Based on industry experience warranty costs are estimated at 2% of s the year after sale, and 7% in the second year after sale Sales and actual warranty expenditures for the first three-year period were as fol Sales 2017 $100,000 2018 1.700.000 2019 2.000.000 $3.000.000 Actual Warrants Expendituess 3,000 21.000 100.000 $124,000 What amount should bevert report as a labilty at December 31, 2018 $182.300 204,000 $11.000 1213.000 in the year of 25