Pina Company sold 195 color laser copiers on July 10, 2017, for $3,620 apiece, together with a 1-year warranty. Maintenance on each copier during the warranty period is estimated to be $302. Prepare entries to record the sale of the copiers, the related warranty costs, and any accrual on December 31, 2017. Actual warranty costs (inventory) incurred in 2017 were $16,910. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)