請益產品保證負債 - 會計

※ 引述《k76a12i25 (仁兄)》之銘言：
: 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??


400000*12%+1000000*6%+1400000*2%-6000-30000-90000=10000
懇請賜教~~


--