On December 31, 20x1, Dieker Company sells equipment to Tabor Inc. for $125,000. Dieker includes a 1-year assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December 31, 20x1. Dieker estimates the prices to be $122,000 for the equipment and $3,000 for the cost of the warranty. Prepare the journal entry to record this transaction on December 31, 20x1