Northwest Electric had cash sales for the month totaling $80,000. Northwest offers a 6-month warranty on its services. If Northwest estimates warranty claims will equal 4% of sales, what is the journal entry to record the estimated warranty expense for the month? O A. Debit Estimated warranty payable, $3,200; credit Warranty expense, $3,200 O B. Debit Warranty expense, $3,200; credit Sales revenue, $3,200 O C. Debit Warranty expense, $3,200; credit Estimated warranty payable, $3,200 O D. Debit Warranty expense, $3,200; credit Cash, $3,200