If Product X Cost $50 and Had a 4 Percent $\begin{array} { l r } \text { Product Warranty Expense } & 2,000\\\text { Estimated Product Warranty Liability }&&2,000 \end{array}$

If product X cost $50 and had a 4 percent failure rate,the entry to record the estimated product warranty expense in a month when 1,000 units are sold would be

A)
$\begin{array} { l r } \text { Product Warranty Expense } & 2,000\\\text { Estimated Product Warranty Liability }&&2,000 \end{array}$

B)
$\begin{array}{llr} \text { Product Warranty Expense } &200\\ \text { Estimated Product Warranty Liability} &&200\\\end{array}$

C)
$\begin{array}{llr} \text {Product Warranty Expense } &20\\ \text { Cash } &&20\\\end{array}$

D)
$\begin{array}{llr} \text {Estimated Product Warranty Liability } &50\\ \text { Cash} &&50\\\end{array}$