Headland Company sold 9,300 Super-Spreaders on December 31, 2020, at a total price of $902,100, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $558,000. The assurance warranties extend for a 2-year period and are estimated to cost $43,900. Headland also sold extended warranties (service-type warranties) related to 2,100 spreaders for 2 years beyond the 2-year period for $12,600. Given this information, determine the amounts to report for the following at December 31, 2020: sales revenue, warranty expense, unearned warranty revenue, warranty liability, and cash. Amounts Reported in Income Sales revenue $ Warranty Expense Amounts Reported on the Balance Sheet Unearned Service Revenue $ Cash Warranty Liability