During$2021,$ Blevert Co$.$ introduced a new line of machines that carry a threeminus$$year warranty against$$ manufacturer's defects. Based on industry$$ experience, warranty costs are estimated at $11\%$ of sales in the year of$$ sale, $44\%$ in the year after$$ sale, and $55\%$ in the second year after sale. Sales and actual warranty expenditures for the first threeminus$$year period were as$$ follows:$$

Sales

Actual Warranty Expenditures

$2021$

$ $700$ comma $000$$$700,000$

$6$ comma $0006,000$

$2022$

$1$ comma $200$ comma $0001,200,000$

$20$ comma $00020,000$

$2023$

$2$ comma $100$ comma $0002,100,000$

$100$ comma $000100,000$

$ $4$ comma $000$ comma $000$$$4,000,000$

$ $126$ comma $000$$$126,000$

What amount should Blevert report as a liability at December$31,2022?$