During $2019,$ Eaton Co$.$ introduced a new product carrying a two$-$year warranty against defects. The estimated warranty costs related to dollar sales are $2\%$ within $12$ months following sale and $3\%$ in the second $12$ months following sale. Sales and actual warranty expenses for the year ended December $31,2019$ is as follows:

$2019=$ Actual Warranty$\_$expenses $=12$$ Sales $=800$$

At December $31,2019$ Eaton should report an estimated warranty liability of $($

$O$.$

$$12.$

$$28$

$$40$

Warranty discussed in the prior question constitutes

$-$

A sales$-$type warranty.

A service$-$type warranty.

A separate contractual obligation.

An assurance$-$type warranty

An unearned revenue$-$type warranty.