The journal entry a company uses to record the estimated product warranty liability expense is

A) debit Product Warranty Expense; credit Product Warranty Payable
B) debit Product Warranty Payable; credit Cash
C) debit Product Warranty Expense; credit Cash
D) debit Product Warranty Payable; credit Product Warranty Expense

The estimated product warranty liability expense is recorded as a debit to Product Warranty Expense and a credit to Product Warranty Payable. This is because the expense is being recognized and a liability is being created for the company to fulfill any warranty obligations in the future. Option B is incorrect as it assumes cash is involved in the transaction, which is not necessarily the case. Option C is incorrect as it only credits cash, which does not reflect the liability being created. Option D is incorrect as it would result in a credit balance for Product Warranty Payable, which is not accurate.