During 2018, P started manufacturing and selling a new product with a three-year warranty. P prepares annual AJEs once each year as of 12-31. Based upon past experience with similar products, P estimated the following warranty costs as a % of sales dollars:

First year of warranty 2%

Second year of warranty 3%

Third year of warranty 5%

Sales and actual warranty expenditures for 2018 and 2019 were as follows: 2018 2019

Sales $600,000 $800,000

Actual warranty expenditures 7,000 22,000

What was Ps estimated warranty liability amount at the end of 2019?