Siomai Company estimates its annual warranty expense as 2% of annual net sales. The following data relate to calendar year 2020: • Net sales- P3,200,000 • Warranty liability (debit balance before adjustment) - P10,000 • Warranty liability (credit balance after adjustment)- P54,000. Which of the following entries was made to record the 2020 estimated warranty expense? A. DR: Warranty Expense- P54,000 and Retained Earnings- P10,000; CR: Estimated Warranty Liabilities- P64,000 B. DR: Warranty Expense- P64,000; CR: Retained Earnings- P10,000 and Estimated Warranty Liabilities- P54,000 C. DR: Warranty Expense- P44,000; CR: Estimated Warranty Liabilities- P44,000 D. DR: Warranty Expense 64,000; CR: Estimated Warranty Liabilities- P64,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Siomai Company estimates its annual warranty expense as 2% of annual net sales. The following data relate to calendar year 2020:
• Net sales- P3,200,000
• Warranty liability (debit balance before adjustment) - P10,000
• Warranty liability (credit balance after adjustment)- P54,000.

Which of the following entries was made to record the 2020 estimated warranty expense?

A. DR: Warranty Expense- P54,000 and Retained Earnings- P10,000; CR: Estimated Warranty Liabilities- P64,000
B. DR: Warranty Expense- P64,000; CR: Retained Earnings- P10,000 and Estimated Warranty Liabilities- P54,000
C. DR: Warranty Expense- P44,000; CR: Estimated Warranty Liabilities- P44,000
D. DR: Warranty Expense 64,000; CR: Estimated Warranty Liabilities- P64,000
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