Bramble Navigation began operations in $2020$ and provides a one$-$year warranty on the products it sells. It estimates that $19000$ of the

$393000$ units sold in $2020$ will be returned for repairs and that these repairs will cost $$9$ per unit. The cost of repairing $15700$ units

presented for service in $2020$ was $$127100.$ Bramble estimates that the remaining estimated units will be presented for repair in the

following year. Bramble will report

warranty expense of $$127100$ for $2020.$

no warranty obligation on December $31,2020,$ since this is only a contingent liability.

warranty liability of $$171000$ on December $31,2020.$

warranty liability of $$29700$ on December $31,2020.$