Hackett Company had sales of $$380,000.$ Estimated warranty costs are $3\%$ of sales. Work performed under warranties during the period actually cost $$7,410.$ The entry to record the warranty liability includes:

a debit to Warranty Expense for $$11,400.$

a cred to Warranty Liability for $$18,810.$

a debit to Warranty Expense for $$7,410.$

a debit to Warranty Expense for $$18,810.$