Oriole Company estimates its annual warranty expense as 3% of annual net sales. The following data relate to the calendar year 2026: Net sales $1494000 Warranty liability account Balance, Dec. 31, 2026 $10000) debit before adjustment Balance, Dec. 31, 2026 35000 credit after adjustment Which one of the following entries was made to record the 2026 estimated warranty expense? O Warranty Expense Warranty Liability 44820 44820 Warranty Expense 37410 Retained Earnings (prior-period adjustment) 7410 Warranty Liability 44820 Warranty Expense 30000 Warranty Liability 30000 Warranty Expense 44820 Retained Earnings (prior-period adjustment) Warranty Liability 7410 37410