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 joumal entries for each of the following dates/time periods: (a) April 30, 2019 (2 marks) (6) 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) Note: If you need more journal entry blocks or if you feel you need to expand the journal entry block, please copy and paste. DR CR DR CR DR CR DR CR DR CR