During August, Boxer Company sells $361,000 in merchandise that has a one year warranty. Experience shows that warranty expenses average about 3% of the selling price. The warranty liability account has a credit balance of $13,300 before adjustment. Customers returned merchandise for warranty repairs during the month that used $9,900 in parts for repairs. The entry to record the customer warranty repairs is: Multiple Choice Debit Warranty Expense $10,830; credit Estimated Warranty Liability $10,830. Debit Estimated Warranty Liability $9,900; credit Parts Inventory $9,900. Debit Warranty Expense $9,900; credit Estimated Warranty Liability $9,900. Debit Warranty Expense $7,430; credit Estimated Warranty Liability $7,430. Debit Estimated Warranty Liability $10,830; credit Parts Inventory $10,830.