5. Westward Electric sells electric appliances, including refrigerators. The company's experience in recent years indicates that warranty costs average 3.1% of sales. During April 2011, sales of refrigerators were $3,000,000 and cash payments for warranty service on refrigerators were $84,000. The journal entry to record the warranty expense for April is: A ACCOUNT Dr Cr Warranty Expense 84,000 Cash 84,000 B 84,000 Liability for Warranties Cash 84,000 93,000 Warranty Expense Liability for Warranties 93,000 D 93,000 Warranty Expense Cash 93,000