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 7% of sales. Assume that a Sierra USA dealer in Donvor, Colorado, made sales of \$683,000 during 2018. Sierra USA received cash for 30% of the sales and took notes receivable for the remainder. Payments to satisfy customer warranty claims totaled \$19,100 during 2018. Read the requirements. Requirements credits. Exclude explanations from any journal 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 2018, how much in accrued warranty payable does Sierra USA owe to its customers