Grouper Company sold 214 color laser copiers on July 10, 2025 , for $3,800 apiece, together with a 1-year warranty. Maintenance on each copier during the warranty period is estimated to be $303. Prepare entries to record the sale of the copiers, the related warranty costs, and any accrual on December 31, 2025. Actual warranty costs (inventory) incurred in 2025 were $17,400. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are outomatically indented when amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.)