Panther Co. had a quality-assurance warranty liability of $357,000 at the beginning of 2018 and $313,000 at the end of 2018 . Warranty expense is based on 4% of sales, which were $56 million for the year. What were the warranty expenditures for 2018 ? Multiple Choice $0. $2,240,000. $2,284,000. $2,196,000