An entity offers a 2-year warranty program on all the products is sells. They estimate that warranty costs will equal 2% of sales in the first year of the warranty and 2% of sales in the second year of the warranty. In the first year, total sales amounted to $3,234,446. Warranty costs incurred to service products under warranty was $32,201. What is the warranty expense for the first year (round to the nearest whole dollar)