Brief Exercise 18A-18 Talarczyk Company sold 13,000 Super-Spreaders on July 1, 2014, at a total price of $1,300,000, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $616,000. The assurance warranties extend for a 2-year period and are estimated to cost $54,000. Talarczyk also sold extended warranties (service-type warranties) related to 3,000 spreaders for 2 years beyond the 2-year period for $12,100. Prepare the journal entries that Talarczyk should make in 2014 related to the sale and the related warranties. (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 the amount is entered. Do not indent manually.)