Taylor Tools, Incorporated has sales of $$201,100$ in Year $1.$ Taylor warrants its products and estimates warranty expense to be $15\%$ of sales. Which of the following shows how the year$-$end adjusting entry would affect the company's assets, liabilities, and cash flow from operating activities?

$\backslash$table$[[,$Total Assets,Liabilities,$\backslash$table$[[$Cash Flow from$],[$Operating Activities$]]],[$A$.,$NA$,$$$30,165,$NA$],[$B$.,$NA$,$$$30,165,$$$(30,165)$