Sadeem Co. sells 100 televisions on June 1, 2018, at a total price of BD36,000 with a warranty guarantee that the product was free of any defects. The assurance warranties extend for a 2-year period and are estimated to cost BD2,000. Main also sold extended warranties for BD900 related to the televisions cOvering2 additional years beyond the assurance warranty period. Prepare the journal entries that Sadeem should make in 2018 related to the sale of the televisions and related warranties. Warranty costs incurred in 2018 were BD250.

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