Culver Corp. uses the expense approach to account for warranties. They sell a used car for $31900 on Oct 25, 2023, with a one year warranty covering parts and labor. Warranty expense is estimated at 2% of the selling price, and the appropriate adjusting entry is recorded at Dec 31, 2023. On March 12, 2024, the car is returned for warranty repairs. This cost Culver $390 in parts and $310 in labor. When Recording the March 12 transaction, Culver would debit Warranty Expense with: A) Zero B) $390