Ivanhoe Company sold 16,500 heavy-duty spreaders on July 1,2023 , at a total price of $1,050,000, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $680,000. The assurance warranties extend for a two-year period and are estimated to cost $36,000. Ivanhoe also sold extended warranties (service-type warranties) related to 2,000 spreaders for two years beyond the two-year period for $8,500. Prepare the journal entries that Ivanhoe should make in 2023 related to the sale and the related warranties. (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 0 for the amounts. List all debit entries before credit entries.)