Alexis Cоrpоrаtiоn sold 12,500 units of а new product for $50/unit during 2025. The sаles price included a 2-year warranty to cover any defects on the product. Management at Alexis Corporation estimates total warranty expenses to be 6.6% of sales dollars. Assuming actual warranty expenditures related to this product were $15,250 in 2025, what is the amount of estimated warranty liability recorded as of December 31, 2025?