Aylmer uses the service-type warranty (revenue-based approach) to account for any necessary adjustments to warranty-related items. Entries for 2018 and 2019 have been made in the appropriate years. No adjusting entry for total unearned warranties earned during 2020 has been made.

Based on the information below, please make any required calculations and prepare journal entries

Sales relating to warranties
		Unearned
Year	Sales	Warranty	Comments
2018	3,205,000	320,000	It is estimated that the 3-year warranty will be earned 20% in the first year, 45% in the second year and 35% in the third year
2019	3,548,000	355,000	It is estimated that the 3-year warranty will be earned 20% in the first year, 45% in the second year and 35% in the third year
2020	3,857,400	386,000	It is estimated that the 3-year warranty will be earned 20% in the first year, 45% in the second year and 35% in the third year