Carla Vista Company sold 13,000 heavy-duty spreaders on July 1, 2023, at a total price of $1,250,000, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $500,000. The assurance warranties extend for a two-year period and are estimated to cost $40,500. Carla Vista also sold extended warranties (service-type warranties) related to 2,500 spreaders for two years beyond the two-year period for $14,500. Prepare the journal entries that Carla Vista should make in 2023 related to the sale and the related warranties. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date July 1, 2023 Account Titles and Explanation I Debit Credit July 1, 2023 (To record cash sale) (To record the cost of goods sold)