Dillin Computers sells computers and offers an assurance-type warranty that covers all repair costs, including parts and labor, for one year after the date of purchase. Dillin also sells a service-type warranty contract that covers all parts and labor for three years after the base warranty expires. The company estimates that the service type warranty will be used 46% in the first year, 32% in the second and 22% in te third year of the contract First, prepare the journal entry to record the cash receipt for the service-type warranty during the year of sale. Account Year of the Sale