Eva Company provides a 12-month warranty on all their products. During 2016, they had total sales of $1,400,000, and estimated warranty costs to be 3% of sales. On January 1, 2016, the Estimated Warranty Liability account had a debit balance of $6,000, and it had a credit balance of $10,000 on December 31, 2016. What was the actual cost of repairs covered under warranties during 2016? A. $35,000 B. $43,000 C. $31,400 OD. 526,000