44. The auditor for Universal Tools, Inc. discovered in 2017 that the warranty liability account showed a $25,000 debit balance. She investigated and discovered that the 2% estimate for warranty expense was recorded and understated, and it was more likely 3.5%. Sales for 2017 were $5,500,000. She should make which one of the following entries?

A) account Debt Credit

waranty expense 82,500

waranty liability 82,500 B)account

warranty liability 25,000

warrany expense 25,000 C)account

warrant liability 82,500

warranty expense 82,500 D)account

warranty expense 192,500

warranty liability 192,500