Laundry Needs, Inc

Laundry Needs, Inc. sells washing machines with a 2 year warranty. Laundry Needs estimates that total warranty costs are 3% of sales. In the year 2019, Washing Machines recorded total sales of washing machines of $4,200,000. The balance in the Estimated Liability for Warranties account was $229,200 on December 31, 2018, and $153,600 on December 31, 2019.
What must have been the actual cost of repairs (covered under warranty) for the year 2019?

A) $201,600
B) $197,400
C) $ 41,400
D) $265,800