During August, Boxer Company sells $361,000 in merchandise that has a one-year warranty, Warranty expense is estimated at 3% of sales. The warranty liability account has a credit balance of $13,300 before adjustment Customers returned merchandise for warranty repairs during the month that used $9,900 in parts for repairs. The entry to record the customer warranty repairs is: Multiple Choice Debit Warranty Expense 57430 credit Estimated Warranty Liability $7.430 Debit Estimated Warranty Liability 59,900 credit Parts Inventory 59,900 Debit Warranty Expense $9.900, credit Estimated Warranty Liability $9,900 Debit Estimated Warranty Liability $10,830 credit Ports Inventory $10,830 Debit Warranty Expense $10,830, credit Estimated Warranty Liability $10,830