Techtronics, Ino. manufactures and sells stereo systems that include an assurance-type warranty for the first 90 days. Techtronics also offers an optional extended coverage plan under which it will repair or replaco any defective part for 2 years beyond the expiration of the assurance-type warranty. The total transaction price for the sale of the stereo system and the extended warranty is $3,000. The standalone price of each is $2,300 and $900, respectively. The estimated cost of the assurance-warranty is $350. The accounting for warranty will include a A) debit to Warranty Expense, $900. B) debit to Warranty Liability, $350 C) credit to Warranty Liability, $900 D) credit to Unearned Warranty Revenue, $900