I Q1:- Alforat co sold 300 air conditioner on march 1,2020 for$ 1100 apiece maintenance on each air conditioner during the warranty periods is estimated to be $120 note that the warranty periods is two years. Instructions Prepare entries to record the sale the related warranty costs, and any accrual on December 31, 2020. Actual warranty costs inventory) incurred in 2020 were $14,000