State Street Digital, Inc. starts the year with $2,600 in its Estimated Waranty Payable account. During the year, there were $228,000 in sales and $5,300 in waranty repair payments Slate Street Digital estmates waranty expense at 2% of sales. The Warranty Experse for the year is OA $5.300 O B. $1860 OC. $2,600 OD. $4.560