Main Company sells 100 televisions on January 1, 2017, at a total price of 40,000 with a warranty guarantee that the product was free of any defects. The assurance warranties extend for a 2-year period and are estimated to cost 500. Main also sold extended warranties for 800 related to the televisions covering 2 additional years beyond the assurance warranty period. Actual warranty costs were 150 in 2017 and 350 in 2018. Prepare the journal entries that Main should make in: 1. January 1, 2017 related to the sale of the televisions and related warranties. 2. December 2017 for the 150 warranty costs incurred 3. December 2018 for the 350 warranty costs incurred 4. December 2019 and 2020 for the recognized additional (service-type) warranty.