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30) During 2020, Vanpelt Company introduced a new line of machines that carry a three-year warranty against manufacturer's defects. Based on industry experience, warranty costs are estimated at 2% of sales in the year of sale, 4% in the year after sale, and 6% in the second year after the sale. Sales and actual warranty expenditures for the first thee-year period were as follows: Sales Actual Warranty Expenditures 2020 600,000 9,000 1,500,000 45,000 2022 2,100,000 135,000 What amount should Vanpelt report as a lability at December 31, 20227 A.0 B. 15,000 C. 204,000 D. 315,000 2021