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Sandhill BBQ Company sold 210 smokers during 2025 for $1900 each together with a 1-year warranty. Warranty claims are estimated to be $160 per smoker.

Sandhill BBQ Company sold 210 smokers during 2025 for $1900 each together with a 1-year warranty. Warranty claims are estimated to be $160 per smoker. Actual warranty claims on the smokers in 2025 were $13300. Actual warranty claims on the smokers in 2026 are $18000. What amount f warranty liability would Sandhill report at December 31, 2025? $13300 $18000 $20300 $33600

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