Hatcher Corporation sold 10,500 dishwashers for 1,100 each during 2019. 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 2019 for units sold that year were 296,000. The statement of financial position at year end will report a related liability of:

A. 1,030,900.

B. 945,000.

C. 649,000.

D. 296,000.