Hatcher Corporation sold 10,500 dishwashers for 1,100 each during 2015. The dishwashers are under warranty for one year following the sale. Maintenance on the dishwashers during the warranty period averages 90 each Actual warranty costs incurred during 2015 for units sold that year were 296,000. The statement of financial position at year end will report a related liability of 5945,000 ob 5296.000 . $1.030,900 od 5649.000