The Balance of the Estimated Warranty Liability Account Was $28,000

The balance of the Estimated Warranty Liability account was $28,000 on January 1, 2019, and $36,300 on December 31, 2019.Based on an analysis of warranty claims during the past several years, this year's warranty provision was established at 2% of sales, and sales during the year were $4,200,000. What amount of warranty expense will appear on the income statement for the year ended December 31, 2019?

A) $75,700
B) $84,000
C) $92,300
D) $120,300