Buffalo Company sold 218 color laser copiers on July 10, 2020, for $3,680 apiece, together with a 1-year warranty. Maintenance on each copier during the warranty period is estimated to be $341. 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 $17,060