Grouper Equipment Limited sold 480 Rollomatics on account during 2020 for $6,400 each. Ignore any cost of goods sold. During 2020, Grouper spent $33,000 servicing the two-year warranties that are included in each sale of the Rollomatic. All servicing transactions were paid in cash. Prepare the 2020 entries for Grouper using the assurance-type (expense-based) approach for warranties. Assume that Grouper estimates (accurately) that the total cost of servicing the warranties will be $132,000 for two years and payments for completed warranty repairs are paid in cash. (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.) Account Titles and Explanation (To record sales on account) (To record payment of warranty expense) (To accrue warranty expense) eTextbook and Media List of Accounts Debit Credit