Sheridan Company sold 1,070 Rollomatics on December 31,2023 , at a total price of $8.1 million, with a warranty guarantee that the product was free from any defects. The cost of Rollomatics sold is $4.0 million. The term of the assurance warranty is two years, with an estimated cost of $32,100. In addition, Sheridan sold extended warranties on 445 Rollomatics for three years beyond the two year period for $13,350. What journal entries should Sheridan make in 2023 for the sale and the related warranties? (Credit account titles are automatically indented when the omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Uist all debit entries before credit entries.)