Oriole Corp. designs and builds custom harvesting equipment for logging companies across Canada. The company, which is publicly raded, has a May $31$ year end. On February $18,2024,$ Oriole signed a contract with Blue Spruce Harvesting Ltd$.$ to design and build $25$ custom harvesters that can harvest wood at the steep grades found along many of the Pacific Coast timber stands included in Blue Spruce's harvesting leases. The following events took place in $2024$ in relation to the contract: $1.$ February $18$: Officials from Oriole and Blue Spruce sign the contract. The contract was for $\backslash (\backslash$$ $6\mathrm{.}0\backslash )$ million. Oriole is to design, manufacture, and deliver the $25$ machines to Blue Spruce's operations centre in Duncan, British Columbia. Oriole's while the machine construction component of the contract would be valued at $\backslash (\backslash$$ $5\mathrm{.}9\backslash )$ million if the machines were purchased separately. Oriole agrees to provide a three$-$year assurance$-$type warranty for the machines, and the company mant estimates that the warranty claims would total $\backslash (\backslash$$ $212,000\backslash )$ based on past experience. Blue Spruce agrees to pay a $\backslash (\backslash$$ $1,370,000\backslash )$ deposit within $10$ days of signing the contract and to pay the balance within $15$ days of the equipment being delivered. $2.$ February $25$: Blue Spruce pays the deposit specified in the contract. $3.$ March $28$: Oriole's engineering staff complete the equipment design and it is approved by officials from Blue Spruce. $4.$ May $18$: Oriole completes construction of the $25$ harvesters. $5.$ May $20$: The $25$ harvesters are loaded onto Oriole's trucks and are delivered to Blue Spruce's operation centre in Duncan later that day. $6.$ June $2$: Blue Spruce pays the balance owing on the contract.Prepare Oriole's required journal entries for all of the dates appearing above along with any other necessary journal entries for Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.$g$.125.)($To record sales revenue$)($To accrue warranty liability$)$ff