period to add up to 4% of sales. Assume that a Trekater USA dealer in Demer, Colorndo, made sabe of $560,600 durthg 2021. rocelvable for the remainder. Payments to antishy custemer watanty clains totaled $20,500 during 2001. Rend the recuicementsFirst. Iet's record the sale of the tires