Riverbed Company sold 400 copy-making machines in 2020 for $3,200 apiece for cash, together with a one-year warranty. Repair costs on each machine are estimated to be $340 during the warranty period. Prepare entries to record the sale of the copiers and the related warranty costs, assuming that the accrual method is used. Actual warranty costs (inventory) incurred in 2020 were $23,900. (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.)