Seamus Corporation sold 10,500 trash compactors for 550 each during 2022. The trash compactors are under warranty for one year following the sale. Maintenance on the trash compactors during the warranty period averages f45 each. Actual warranty costs incurred during 2022 for units sold that year were 148,000. The statement of financial position at year end will report a related liability of: A. 324,500 B. 148,000 C. 472,500 D. 515,450