Oriole Company sold 9,400 Super-Spreaders on December 31,2025 , at a total price of $874,200, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $526,400. The assurance warranties extend for a 2 -year period and are estimated to cost $43,800. Oriole also sold extended warranties (service-type warranties) related to 2,000 spreaders for 2 years beyond the 2 -year period for $12,000. Given this information, determine the amounts to report for the following at December 31 , 2025: sales revenue, warranty expense, unearned warranty revenue, warranty liability, and cash