What is the appropriate accounting entry for XYZ Company when it sells a product for $20,000 in October, which includes a 24-month warranty for repairs, considering the company's conclusion about the average cost of repairs over the warranty period?

A) Debit Warranty Expense $20,000; Credit Cash $20,000
B) Debit Cash $20,000; Credit Sales Revenue $20,000
C) Debit Unearned Warranty Revenue $20,000; Credit Cash $20,000
D) Debit Sales Revenue $20,000; Credit Warranty Liability $20,000