Entertainment Tonight, Inc. manufactures and sells stereo systems that include an assurance-type warranty for the first 90 days. Entertainment Tonight also offers an optionalextended coverage plan under which it will repair or replace any defective part for 2 years beyond the expiration of the assurance-type warranty. The total transaction price for the sale of the stereo system and the extended warranty is $3.000. The standalone price of each is $2,100 and $900, respectively. The estimated cost of the assurance warranty is $350. The accounting for warranty will include a debit to Warranty Liability. $350. O credit to Warranty Liability. $900. credit to Unearned Warranty Revenue $900. debit to Warranty Expense. $900