Zero Inc. (ZI) sells bikes that come with an assurance type warranty. Zl sold $1,000,000 in bikes in 2020 and the bikes cost Zl $400,000. Warranty costs are estimated as 2% of sales. The January 1, 2020 balance in the warranty provision account was $50,000. Warranty expenditures made by ZI during 2020 totaled $25,000. On December 31, 2020, Zl management estimates that a balance of $35,000 in needed in the warranty provision account. What adjusting journal entry must be made to ensure the provision is properly reported on the SFP on Dec 31, 2020? a) Debit to "warranty provision" for $25,000; credit to "warranty expense" for $25,000 Ob) Debit to "warranty expense" for 35,000; credit "warranty provision" for $35,000 c) Debit to "warranty provision" for $10,000; credit to "warranty expense" for $10,000 d) Debit to "warranty expense" for 20,000; credit "warranty provision" for $20,000