Which of the following journal entries would probably be made if the modified cash basis of accounting for warranties is in use for a sale made in 2016?
a. ​2016 Warranty Expense XX Estimated Liability under Warranties XX
b. 2017 Estimated Liability under Warranties XX Cash XX
c. ​2016 Cash XX Sales XX Unearned Warranty Revenue XX
d. 2017 Warranty Expense XX Cash XX