Sunland Company sold 9,400 Super-Spreaders on December 31,2025 , at a total price of $958,800, with a warranty guarantee that the product was free of any defects. The cost of the spreaders sold is $507,600. The assurance warranties extend for a 2-year period and are estimated to cost $37,700. Sunland also sold extended warranties (service-type warranties) related to 2,200 spreaders for 2 years beyond the 2-year period for $15,400. Given this information, determine the amounts to report for the following at December 31 , 2025: sales revenue, warranty expense, unearned warranty revenue, warranty liability, and cash