medium · Financial Accounting liabilities-bonds-payable

A manufacturer sells a machine for 200,000 with a 2-year warranty. Based on historical data, warranty costs are estimated at 4% of sales. In the first year, the company incurs 3,000 in actual warranty repairs.

What is the balance of the Warranty Liability at the end of Year 1?

  1. 3,000
  2. 5,000
  3. 11,000
  4. 8,000

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