Question No. 6 (9 marks) Scotia Appliances Ltd. (SAL) is a private company that has decided to follow IFRS. SAL uses a December 31 year-end. On April 30 2019, SAL sold a product to a customer for $60,000 cash. The selling price includes a one-year assurance warranty. On the sales date. management at SAL estimates that the probable cost of fulfilling the warranty will be $5,000. Between May 1 and December 31, 2019, actual warranty costs were $2.000. On December 31, 2019, management decided that the probable additional warranty costs would be no more than $1,300. Between January 1 and April 30, 2020, additional warranty costs incurred were $1,000. Required: (Show supporting calculations for part marks.) Prepare journal entries for each of the following dates/time periods: (a) April 30, 2019 (2 marks) (b) May 1 through to December 31, 2020 (1 marks) (c) December 31, 2020 (2 marks) (d) January 1 through to April 30, 2020 (2 marks) (e) April 30, 2020 (2 marks)