i am not sure can someone give the answer with explaination

Hollingsworth Industries introduced a new line of ceiling fans in 201 that carry a two-year warranty against manufacturer's defects. Management estimated that warranty costs were expected to approximate 4% of sales revenue. First-year sales of the fans were $290,000. An evaluation of the company's claims experience in late 202 indicated that actual claims were less than expected 3% of sales rather than 4%. Sales of the fans were $340,000 in 202. What is the 202 warranty expense