Windy introduces a new compact music player to compete with Apple's iPod that carries a two$-$year warranty against manufacturer's defects. Based on industry experience with similar product introductions, warranty costs are expected to be approximately $2\%$ of sales. By the end of the first year of selling the product, total sales are $$29\mathrm{.}8$ million, and actual warranty expenditures are $$180,000.$

What amount $($if any$)$ should Windy report as a liability at the end of the year?

Note: Enter your answers in dollars, not in millions $($i$.$e$.$ $$5\mathrm{.}5$ million should be entered as $$5,500,000).$

Warranty Liability