Tess's Tumblers offers a one year warranty on all plastic tumblers that they sell. In 2020, Tess's Tumblers sells 40,000 tumblers. Tess's Tumblers estimates that one tumbler out of every 4,000 sold will require use of the warranty and each warranty claim costs Tess's Tumblers $20. Assuming no warranty claims have been made, which of the following would be included in the journal entry to record warranty expense for 2020?

A. Cr. Warranty Liability $20

B. Cr. Warranty Expense $200

C. Cr. Warranty Liability $200

D. Cr. Warranty Expense $20

Thank you in advance for everything you do, needed to check my work much appreciate will receive a positive rating.