Suilty Comwells910 units of its product for 5450 each in 2021. Telling price codes one year warranty oparts. Ith cxpected that of the unit will be defective and that repair costs will werage 90 per unit. In 2021, warranty contractare honoured on 30 units for a total cost of 52700. What amount will be reported on Swifty Company's balance sheetan Estimated Warranty on December 31, 2021 $2700 $6876 54176 cannot be determined