Hall Company sells merchandise with a one$-$year warranty. In the

current year, sales consisted of $3,187$ units. It is estimated that

warranty repairs will average $$14$ per unit sold, and $30\%$ of the

repairs will be made in the current year and $70\%$ in the next year.

In the current year's income statement, Hall should show warranty

expense ofa.$$0$b$.$$$44,618$c$.$$$31,233$d$.$$$13,385$