In 2020, the total Sales from Washing machines is 300 units each of them has selling price of $500, each of them is under warranty for 2 years, from past experience 20% of units sold needs maintenance and parts replacement. The average warranty cost is estimated by $100 for each unit. During 2021 actual warranty was $2000. Compute the ending balance of warranty liability should be shown in Dec.31,2021 financial position statement