Ivanhoe Company sold $9,800$ Super$-$Spreaders on December $31,2025,$ at a total price of $$970,200,$ with a warranty guarantee that the

product was free of any defects. The cost of the spreaders sold is $$499,800.$ The assurance warranties extend for a $2-$year period and

are estimated to cost $$43,500.$ Ivanhoe also sold extended warranties $($service$-$type warranties$)$ related to $2,200$ spreaders for $2$ years

beyond the $2-$year period for $$13,200.$ Given this information, determine the amounts to report for the following at December $31,$

$2025$: sales revenue, warranty expense, unearned warranty revenue, warranty liability, and cash.

Amounts Reported in Net Income

$

Amounts Reported on the Balance Sheet