Early in 2022, Sheryl Moore Equipment sold 480 Rollomatics at 5,760 each. During 2022, Moore spent 19,200 from Cash, Supplies, Wages Payable servicing the 2-year warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Prepare 2022 entries for Moore. Assume that Moore estimates the total cost of servicing the warranties will be 52,800 for the 2 years. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) At Sale Date Account Titles and Explanation Cash Debit 2,764,800 Sales Revenue During 2022 Warranty Expense 19,200 Cash, Supplies, Wages Payable Dec. 31, 2022 Warranty Expense 52.800 Warranty Liability Credit 2,764,800 19,200 52,800