In 2023, Quapau Products introduced a new line of hot water heaters that carry a one-year warranty against manufacturers defects. Based on industry experience, warranty costs were expected to approximate 6% of sales revenue. First-year sales of the heaters were $370,000. An evaluation of the companys claims experience in late 2024 indicated that actual claims were less than expected5% of sales rather than 6%. Assuming sales of the heaters in 2024 were $420,000 and warranty expenditures in 2024 totaled $19,000, what is the 2024 warranty expense?