Appliance Plus sold 1,000 refrigerators during 2023 at a total price of $1,620,000, with a warranty guarantee that the product was free from any defects. The cost of the refrigerators sold was $1,080,000. The term of the assurance warranty is one year, with an estimated cost of $10,000. In addition, Appliance Plus sold extended warranties on 600 refrigerators for four years beyond the one-year period for $210,000. Instructions Prepare the journal entries to record the sale and related warranties for 2023