Sierra USA, a tire manulacturer, guarantees its tres against detects for five years or 60,000 miles, whichever comes first. Suppose Sierra USA can expect warranty costs during the five-year parice to add up to 5% of sales. Assume that a Sierra USA dealer in Derver, Colorado, made sales of 5478,000 during 2021 . Sierra USA teceived cash for 35% of the sales and lock nolos nicnivable for the remainder. Payments to satisfy customer warranty claims totaled $20,000 during 2021 . Read the cerilitements 1. Record the sales, wartanty expense, and warranty payments for Sierra USA. (Record debits first, then credits. Exclude explanations from anxipumal entroes) - First, lefs tecord the sale of the tres. Requirements 1. Record the sales, wartanty expense, and wartanty poyments for Siema USA lgnore cost of goods sold. 2. Post to the Accrued Warranty Payable Taccourt. The beginning bolance wat \$18,000. At the end of 2021, how much in aconued wamanty payble does Sierra USA ave to Es antemers