During 2017, Blevert Co What Amount Should Blevert Report as a Liability at December

During 2017, Blevert Co. introduced a new line of machines that carry a three-year warranty against manufacturer's defects. Based on industry experience, warranty costs are estimated at 2% of sales in the year of sale, 4% in the year after sale, and 6% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows:
$\begin{array}{lcc}& \underline{\text {Sales}}& \underline{\text {Actual Warranty Expenditures}}\\2017 & \$ 200,000 & 7,000 \\2018 & 1,400,000 & 29,000 \\2019 &\underline{ 2,400,000} &\underline{ 100,000} \\&\$4,000,000&\$136,000\end{array}$

What amount should Blevert report as a liability at December 31, 2019?

A) $288,000
B) $139,000
C) $156,000
D) $344,000