Ayayai Company sold 202 color laser copiers on July 10, 2020, for $4,270 apiece, together with a 1-year warranty. Maintenance on each copier during the warranty period is estimated to be $331.

Prepare entries to record the sale of the copiers, the related warranty costs, and any accrual on December 31, 2020. Actual warranty costs (inventory) incurred in 2020 were $17,150. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)