King sales sells A certain product for $20,000. Included in this price is the implied service-type warranty of $600. 50 machines were sold in 2016. Warranty expense incurred during 2016 amounted to $35,000. Which of the following entries should king sales probably not make in 2016?

A. Cash. $1,000,000

Sales. $970,000

Unearned warranty. $30,000

B. Unearned warranty revenue. $35,000.

Warranty revenue. $35,000

C. Warranty expense. $35,000

Cash. $35,000

D. Cash. $30,000

Warranty revenue. $30,000