Pharoah Company sold 1,170 Rollomatics on December 31,2023 , at a total price of $7.4 million, with a warranty guarantee that the product was free from any defects. The cost of Rollomatics sold is $4.3 million. The term of the assurance warranty is two years, with an estimated cost of $46,800. In addition, Pharoah sold extended warranties on 433 Rollomatics for three years beyond the two-year period for $17,320. What journal entries should Pharoah make in 2023 for the sale and the related warranties? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)