J Limited manufactures and sells cross body handbags with a 1-year warranty. The Warranty Provision account had a debit balance of $36,000 before adjusting entries on 31 December 2020. It is estimated that for the 2021 financial year, the estimated cost of servicing outstanding warranties will be $180,000. For the 31 December 2020 adjusting journal entry:

 (a) The warranty provision account will be credited by $180,000. 

(b) Warranty provision of $36,000 will be credited. 

(c) The warranty provision account will be credited by $216,000.

 (d) Warranty expense of $180,000 will be debited.