Fast bikes, inc. offers warranties on all their bikes. they estimate warranty expense at 5.5% of sales. at the beginning of 2018, the estimated warranty payable account had a credit balance of $ 1 comma 200. during the year, fast bikes had $ 305 comma 000 in sales and had to pay out $ 5 comma 400 in warranty payments. at the end of the year, what is the ending balance in the estimated warranty payable accounts?