Headland Company sold 390 copy-making machines in 2025 for $2,700 apiece, together with a one-year warranty. Repair costs for each machine during the warranty period average $340. Prepare entries to record the sale of the copiers and the related warranty costs, assuming that the accrual method is used. Actual warranty costs incurred in 2025 were \$24,000. (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. List all debit entries before credit entries.)