Linville Mountaineering Company introduced a product with a two-year warranty against defects in 20X1. The estimated warranty costs per sales dollar are 1% in the first 12 months following the sale and 2% in the second 12 months. Sales and actual warranty expenditures for the years ended December 31, 20X1 and 20X2 are as follows: Sales Actual Warranty Expenditures 20X1 $75,000 $2,100 20X2 90,000 2,200 Linville Mountaineering's December 31, 20X2 adjusting journal entry will include Select answer from the options below a credit to Estimated Warranty Liability for $150. a debit to Warranty Expense for $500. a debit to Warranty Expense for $650. a debit to Estimated Warranty Liability for $500