Sparkling Water Inc. had a total sales of $3,000,000 for the year 2019. This figure includes $150,000 relating to the sales of extended service-type warranty for 2 years covering the goods sold in 2019. The company spent $25,000 in the year 2019 to satisfy service warranty claims.

Prepare journal entries for the sales, service-type warranty and warranty expenses for the year 2019.