During 2019, Crane Company introduced a new line of machines that carry a three-year warranty against manufacturer's defects. Based on industry experience, warranty costs are estimated at 1% of sales in the year of sale, 2% in the year after sale, and 3% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows: Sales Actual Warranty Expenditures 2019 $1390000 $26000 2020 1010000 39000 2021 1390000 90000 $3790000 $155000 What amount should Crane report as a liability at December 31, 2021? $13900 $34600 $0 $72400