Sheridan Company sold 10,500 Super-Spreaders on December 31,2025 , at a total price of $1,008,000, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $525,000. The assurance warranties extend for a 2 -year period and are estimated to cost $43,300. Sheridan also sold extended warranties (service-type warranties) related to 1,900 spreaders for 2 years beyond the 2-year period for $11,400. Given this information, determine the amounts to report for the following at December 31, 2025: sales revenue, warranty expense, unearned warranty revenue, warranty liability, and cash