On January 1, 2021, Mobley Company sold printing equipment to Allen Inc. for $180,000 cash. Mobley includes a 2-year assurance warranty with the sale of its equipment. In addition, Mobley sold an extended warranty to Allen for an additional two $1,500. At December 31, 2021, Mobley estimates that $5,000 of warranty costs will be incurred during the second year of the warranty. Prepare the journal entries needed on 1/1/21, 12/31/21, and 12/31/23. Worth 13 points.