4: During 2019, Seagull Outboards sold 200 outboard engines for $250 each. The engines are under a one-year warranty for parts and labor. From past experience, the company estimates that warranty costs, on average, will equal \$20 per engine sold. In 2019, 40 engines were serviced at a total cost of $1,400. In 2020, another 38 engines were serviced at a cost of $2,600. Prepare the journal entries that would be used for the following: (1) During 2019 to record the sale of the engines. (2) During 2019 to accrue the contingent loss on warranties. (3) During 2019 and 2020 to record the actual warranty cost incurred