During the Month,TNT Construction Paid $278 to Settle Warranty Claims

During the month,TNT Construction paid $278 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,$278;credit Cash,$278.
B) debit Warranty expense,$278;credit Estimated warranty payable,$278.
C) debit Estimated warranty payable,278;credit Warranty expense,$278.
D) debit Estimated warranty payable,$278;credit Cash,$278.