Martinez Company sold 206 color laser copiers on July 10, 2017, for $3,980 apiece, together with a 1-year warranty. Maintenance on each copier during the warranty period is estimated to be $346. Prepare entries to record the sale of the copiers, the related warranty costs, and any accrual on December 31, 2017. Actual warranty costs (inventory) incurred in 2017 were $18,500.