Smith Electic (SE) owed Estimated Warranty Payable of $ 1,500 at the end of 2017. During 2018, SE made sales of $ 110,000 and expects product warranties to cost the company 2% of the sales. During 2018, SE paid $ 2,300 for warranties. What is SE's Estimated Warranty Payable at the end of 2018? A. $ 2,300 B. $ 2,200 C. $ 1,400 D. $3,700?