請益產品保證負債 - 會計

During 2006, Venable Co. introduced a new line of machines that carry a three-year warranty against manufacturer’s defects. Based on industry experience, warranty costs are estimated at 2% of sales in the year of sale, 4% in the year after sale, and 6% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows:

------> Sales Actual Warranty Expenditures
2006 $ 400,000 $ 6,000
2007 1,000,000 30,000
2008 1,400,000 90,000


What amount should Venable report as a liability at December 31, 2008?

a. $0
b. $10,000
c. $136,000
d. $210,000

我算d可是老師算b
我是參考鄭伯的書
有點不甘心
請益大大們該如何算??

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