All Things Digital, Inc. starts the year with a credit balance of $3,100 in its Estimated Warranty Payable account. During the year, there were $230,000 in sales and $5,100 in warranty repair payments. Al Things Digital estimates warranty expense at 4% of sales. At the end of the year, what is the balance in the Estimated Warranty Payable account? O A $5,100 credit OB. $9,200 debit O c. $3,100 debit OD. $7.200 credit