The balance of the Estimated Warranty Liability account was $28,000 on January 1, 2019, and $36,300 on December 31, 2019. Based on an analysis of warranty claims during the past several years, this year's warranty provision was established at 2% of sales, and sales during the year were $4,200,000. What were the actual costs of servicing products under warranty during the year? Select one: O a. $47,700 O b. $75,700 O c. $84,000 O d. $92,300