Bean Cbunters, Inc., a cc-mpany that sells auditing settware te its clients, began eperaticlns cIn January 1, 201?. Dn December 31, 231?, the cc-mpany seld $1, c-f auditing seftware, which includes a standard 1-year assurance-type warranty seryice. In additien, en December 315', Eiean Ceunters sbld seme separate, extended seryice-type 1warranties fer an additic-nal 1-year fer $10,003. At December 31, 201?, the cempany estimated that $5 cIf 1warranty cc-sts 1will be incurred in relatic-n tn the assurance warranty. ag the erder ef the acceunts ceyered in the lecture slides, the churnal entry c-n December 31, 231? ha recc-rd the sales cut the auditing seftware and the related extended warranties includes a debit tc- | |fer| , a credit tb| fbr| , and a credit te| |fclr | | . Additienally, the jeurnal entry en December 31, 231? th recc-rd the adjusting entry related th its assurance warranty includes. a debit te | |fer| | and a credit tc- | |fer| |