Kingbird Company sold 10,800 Super-Spreaders on December 31, 2017, at a total price of $1,004,400, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $604,800. The assurance warranties extend for a 2-year period and are estimated to cost $38,500. Kingbird 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 2017: 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