11/1/2019	Crandall Co. sold 500 solar powered snow blowers at a total price of $900,000.
	The cost of the snow blowers is $400,000.
	The assurance warranties extend for a 2 year period and are estimated to cost
	30,000. Crandall also sold extended warranties (service type warranties) related
	to 500 snow blowers for 2 years beyond the 2 year assurance warranty period for $40,000.
	No warranty costs were incurred during 2019 for the extended warranties.
A	Prepare the journal entries at 12-31.
B	Show the presentation on the balance sheet and income statement of all relevant
	(Sales revenue, warranty expense, cash , unearned warranty revenue and
	warranty liability).