All Things Digital, Inc. starts the year with a credit balance of $2,800 in its Estimated Warranty Payable account. During the year, there were $211,000 in sales and $5,500 in warranty repair payments. All Things Digital estimates warranty expense at 3% of sales. At the end of the year, what is the balance in the Estimated Warranty Payable account? A. $3,630 credit B. $2,800 debit O C. $6,330 debit OD. $5,500 credit