New Age Computers manufactures and sells pagers and radio paging systems which include a 180 day warranty on product a 10. sold a paging system for $4.500 and an extended warranty for another $1.400 The Journal entry to record the nation would include d d wrth credit to Uneamed Warranty Revenge of 51.400 a credit to Sales of $4.500 and a credit to Warranty Revenue of $1,400 e a credit to Warranty Revenge of $1,400 credit to Warranty Revenue of $5.900