Eastern Company Estimates Warranty Expense as 5% of Sales

Eastern Company estimates warranty expense as 5% of sales. On January 1, 2019 warranties payable was $20,000, and the December 31 liability for the warranty was $22,000. During the year Western recorded sales of $300,000.
The amount paid by Eastern during the year to meet its warranty obligations was:

A) $30,000
B) $15,000
C) $12,000
D) $13,000