White Hat Digital,Inc

White Hat Digital,Inc.starts the year with a credit balance of $3,000 in its Estimated Warranty Payable account.During the year,there were $222,000 in sales and $4,900 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) $4,440 debit
B) $4,900 credit
C) $3,000 debit
D) $2,540 credit