help asap please

KD Company began its operations in 2020 and manufactures dishwashers with a 3 -year warranty. Warranty costs are expected to average 52 of sales during the warranty period. The following table shows the sales and actual warranty costs paid during the first two years of operations: Based on the above figures, what amount of Warranty Liability should KD Company report on its Balance Sheet at December 31,2021 , at the end of its second year in operations? $1.000 $25,000 $4.000 $15,000 $21.000