Prince Sells a Certain Product for $20, 000 $\begin{array} { c c } \text { Unearned Warranty Revenue } & 25,000 \\\text { Warranty Revenue } & 25,000\end{array}$

Prince sells a certain product for $20, 000.Included in this price is an implied service contract of $800.Fifty machines were sold in 2010.Warranty expense incurred during 2010 amounted to $25, 000.The company uses the sales warranty accrual method.Which entry would probably not be made in 2010?

A)
$\begin{array} { c c } \text { Unearned Warranty Revenue } & 25,000 \\\text { Warranty Revenue } & 25,000\end{array}$
B)
$\begin{array} { l c r } \text { Cash } & 1,000,000 \\\text { Sales } & 960,000 & \\\text { Unearned Warranty Revenue } & 40,000\end{array}$
C)
$\begin{array} { l l } \text { Cash } & 40,000 \\\quad \text { Warranty Revenue } & &40,000\end{array}$
D)
$\begin{array} {lc } \text { Warranty Expense } & 25,000 \\\text { Cash } & 25,000\end{array}$