Nash Company sold $380$ copy$-$making machines in $2020$ for $$3,300$ apiece for cash, together with a one$-$year warranty. Repair costs on each machine are estimated to be $$310$ during the warranty period.

Prepare entries to record the sale of the copiers and the related warranty costs, assuming that the accrual method is used. Actual warranty costs $($inventory$)$ incurred in $2020$ were $$25,900.($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.