A local dealer Roger Dean Chevrolet sold 5 Chevy Cruze on June 12, 2018, for $18,000 each, together with a 1-year warranty. Maintenance on each car during the warranty period is estimated to be $1,000. Actual warranty costs (inventory) incurred in 2018 were $2,950. Prepare journal entries to record the sale of the cars, the related warranty costs, and any accrual on December 31, 2018. Cost of goods sold journal entry is not needed in this question.