Sunland Company offers a five-year warranty on its products. Sunland previously estimated warranty costs to be 3% of sales but in 2025 revised this estimate to 1% due to process and quality control improvements. Sunland reported warranty costs of $80700 on $2690000 of sales in 2023 and $95700 on $3190000 in 2024 . Sales revenue for 2025 was $5190000. What is Sunland Company's warranty expense for 2025? $176400$51900$0$155700