On December 30, 2012, you buy a Ford 350F truck. It comes with a three-year, 48,000-mile warranty. On March 5, 2013, you return the truck to the dealership for some basic repairs covered under the warranty. The cost of the repairs to the dealership is $2,400. Assume that based upon past history, Ford Motor Company can reasonably estimate the cost of repairs for each model year for its Ford 350oF. In what year, 2012 or 2013, should Ford recognize the cost of the warranty repairs as an expense?