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【单选题】
甲公司2017年年初“预计负债——产品质量保证”余额为0。当年分别销售A、B产品3和4,销售单价分别为5040元。甲公司向购买者承诺产品售后2年内提供免费保修服务,预计保修期内发生的保修销售额的2%~8%之间,且该范围内各种结果发生的可能性相同。2017年实际发生产品保修费5万元(已用银行存款支付)。假定无其他或有事项,不考虑其他因素的影响,则甲公司2017年年末资产负债表“预计负债”项目的余额为( )万元。A.
5
B.
1.2
C.
7.5
D.
10.5
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