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Entertainment Tonight, Inc

Question 77

Multiple Choice

Entertainment Tonight, Inc.manufactures and sells stereo systems that include an assurance-type warranty for the first 90 days.Entertainment Tonight also offers an optional extended coverage plan under which it will repair or replace 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 $800, respectively.The estimated cost of the assurance-warranty is $350.The accounting for warranty will include a


A) debit to Warranty Expense, $800.
B) debit to Warranty Liability, $350
C) credit to Warranty Liability, $800
D) credit to Unearned Warranty Revenue, $800

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