Emma Company Provides a 12-Month Warranty on All Their Products

Emma Company provides a 12-month warranty on all their products. During 2019, they had total sales of $1,400,000, and estimated warranty costs to be 3% of sales. On January 1, 2019, the Estimated Warranty Liability account had a debit balance of $6,000, and it had a credit balance of $10,000 on December 31, 2019.
What was the actual cost of repairs covered under warranties during 2019?

A) $43,000
B) $31,400
C) $35,000
D) $26,000