solve Calculation based Question

Hansson SA begins production of a new machine in July 2017 and sells 3000 of these machines for $2,000 per unit cash by year-end. Each machine is under warranty for one year. Hansson estimates, based on past experience with similar machines, that the warranty cost will average $120 per unit. Further, as a result of parts replacements and services performed in compliance with machinery warranties, it incurs $58,000 in warranty costs in 2017 and $81,000 in 2018.

Prepare dated journal entries for the sale and the related warranty costs for 2017 and 2018?