Which Journal Entry Would Probably Be Made If the Modified $\quad$

Multiple Choice

Which journal entry would probably be made if the modified cash basis of accounting for warranties is in use for a sale made in 2014?

A) 2014
Warranty Expense $\quad$$\quad$$\quad$$\quad$ XX
Estimated Liability under Warranties $\quad$ XX

B) 2015
Estimated Liability under Warranties $\quad$$\quad$ XX
Cash $\quad$$\quad$$\quad$$\quad$$\quad$ XX

C) 2014
Cash $\quad$$\quad$ XX
Sales $\quad$$\quad$ XX
Unearned Warranty Revenue $\quad$ XX

D) 2015
Warranty Expense $\quad$$\quad$ XX
Cash $\quad$$\quad$$\quad$ XX