AlFuttaium provides a one year labour and parts warranty with every appliance sold. At the beginning of 2023, the provision to cover warranty claims had a balance of $9 000. On 30 April 2023, $1300 was paid out for repairs on appliances under warranty. The correct accounting entry to record the payment of the claims is: Select one: O a. DR Warranty expense $1300; CR Bank $1300 O b. DR Warranty expense $1300; CR Provision for warranties $1300 OC. DR Provision for warranties $1300; CR Bank $1300 O d. DR Provision for warranties $1300; CR Warranty expense $1300