Qn January 1, 2023 . Callumber Ltd pold on account 1.400 units of its product for a total price of 5557.000 and a cost of $457,000. The products hive a one-year assurance-type warranty and Cullumber tistimates that the cost will be 524.800. By the company's year end Deceinber 31.2020, actual waranty costs related to the groducts sold was $18,700, paid in cash. Prepare all aptropriate lournal entries includine the sale of merchandye. Oredit account titler are outomatically indented when the arnount ir entered. Do not indint manually If no entry is required, splect "No Fntry" for the accourt taitles and enter 0 for the amounts. List alf debit entries before credit entries. Resurd journal mitrles in the order persentnd in the peoblen)