Which Journal Entry Would Probably Be Made If the Modified $\begin{array}{l}2010\\\text { Warranty Expense } &\text { XX } \\\text { Estimated Liability under Warranties } &&\text { XX }\end{array}$

Which journal entry would probably be made if the modified cash basis of accounting for warranties is in use for a sale made in 2010?

A)
$\begin{array}{l}2010\\\text { Warranty Expense } &\text { XX } \\\text { Estimated Liability under Warranties } &&\text { XX }\end{array}$

B)
$\begin{array}{lr}2011\\\text { Estimated Liability under Warranties } & \text { XX } \\\text { Cash } & \text { XX }\end{array}$
C)
$\begin{array}{l}2010\\\text { Cash } & \text { XX } \\\text { Sales }& \text { XX } \\\text { Unearned Warranty Revenue }& \quad\quad\text { XX } \end{array}$
D)
$\begin{array} { l } \underline { 2011 } \\\text { Warranty Expense } & \text { XX }\\\text { Cash } & \text { XX } \end{array}$