Sheridan BBQ Company sold 200 smokers during 2025 for $1650 each together with a 1-year warranty. Warranty claims are estimated to be $150 per smoker. Actual warranty claims on the smokers in 2025 were $13400. Actual warranty claims on the smokers in 2026 are $17700. What amount of warranty liability would Sheridan report at December 31, 2025? Select answer from the options below $30000 $16600 $17700 $13400