During the Month, TNT Construction Paid $300 to Settle Warranty

During the month, TNT Construction paid $300 to settle warranty claims. TNT uses an estimated warranty account. The journal entry to record the claims payment would have been:

A) debit Warranty expense, $300; credit Cash, $300.
B) debit Warranty expense, $300; credit Estimated warranty payable, $300.
C) debit Estimated warranty payable, $300; credit Warranty expense, $300.
D) debit Estimated warranty payable, $300; credit Cash, $300.