plz, need help

12-9 Nossay Inc. sells luxury yachts and related equipment. The sale price of a yacht includes a three-year comprehensive warranty that covers all repairs and maintenance for the period. Each yacht sells for $3 million. A review of competitor pricing indicates that a similar warranty if sold separately would be valued at $10,000-earned over time. On January 1, 2021, Nossay Inc. sold seven yachts. Repairs costs actually incurred for these yachts were as follows for 2021 and 2022: 2021- $12,000; 2022- $30,000 Wilder uses IFRS-15 to account for various identifiable components making up its sales revenue. 1) Prepare all necessary journal entries for 2021 to reflect the above transactions; 2) Compute the unearned revenue to be reported at December 31, 2021