White Hat Digital,Inc

White Hat Digital,Inc.starts the year with a credit balance of $3,500 in its Estimated Warranty Payable account.During the year,there were $224,000 in sales and $4,800 in warranty repair payments.White Hat Digital estimates warranty expense at 2% of sales.At the end of the year,what is the balance in the Estimated Warranty Payable account?

A) $4,480 debit
B) $4,800 credit
C) $3,500 debit
D) $3,180 credit