Sierra USA, a tire manufacturer, guarantees its tires against defects for five years or 60,000 miles, whichever comes first. Suppose Sierra USA can expect warranty costs during the five-year period to add up to 4% of sales. Assumie that a Sierra USA dealer in Denver, Colorado, made sales of \$584,000 during 2021. Sierra USA received cash for 20% of the sales and took notes recelvable for the remainder. Payments to satisfy customer warranty claims totaled $18,800 during 2021. Read the requirements. 1. Record the sales, warranty expense, and warranty payments for Sierra USA. (Record dobits first, then credits. Exclude explanations from any joumal entries.) First, let's record the sale of the tires. Requirements 1. Record the sales, warranty expense, and warranty payments for Sierra USA. Ignore cost of goods sold. 2. Post to the Accrued Warranty Payable T-account. The beginning balance was $11,000. At the end of 2021, how much in accrued warranty payable does Sierra USA owe to its customers