Recording and Analyzing Warranty Accrual and Payment Refer to the excerpt from the Harley-Davidson Inc. warranty reserve financial statement disclosure provided to answer the questions that follow. The liability associated with recalls was $70.4 million, $33.9 million, and $13.1 million at December 31,2018,2017 and 2016 , respectively. Required Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount