Kelly Used Cars offers a one-year warranty from the date of sale on all cars it sells. From historic data, Kelly estimates that, on average, each car will require the company to incur a warranty cost of $820. The following activities occurred during 2017:

Feb	4	Sold five cars.
Mar	23	Sold ten cars.
May	20	Incurred warranty costs of $6,000 on four cars sold in 2016.
July	6	Sold eight cars.
Sep	1	Incurred warranty costs of $5,000 on five cars sold in 2016.
Nov	14	Incurred warranty costs of $4,000 on one car sold in 2016.
Dec	22	Sold twelve cars.

If the January 1, 2017, beginning balance in the warranty liability account was $2,500, what would be the year-end warranty liability balance?