1. Record the sales, warranty expense, and warranty payments for Sierra USA. (Record debits first, then credits. Exclude explanations from any journal entries.) First, let's record the sale of the tires. Now, let's accrue the warranty expense. Journal Entry Next, we will record the payment of warranty expenses. 2. Post to the Accrued Warranty Payable T-account. The beginning balance was $20,000. At the end of 2021 , how much in accrued warranty payable does Sierra USA owe to its customers? Select the appropriate descriptions, and enter the beginning balance and post the entries to the Accrued Warranty Payable T-account. Calculate the balance of the liability account