Sweridan inc manufactures and sells computers that include an assurance-type warranty for 90 days. Sheridan offers an optional exten ded coverage plan under which it will repair or replace any defective part for three years from the expiration of the assurancetype warranty Because the optional extended coverage plan is sold separately. Sheridan determines that the three years of the extended coverase represent a separate performance obligation. The total transaction price for the sale of a computer and the cotended warranty is $3.620 on October 1, 2023 . Sheridan determines that the ptand-alone selling price of each is $3,090 and $530. respectively. Further, Sheridan estimates, based on historical experience, that it hil incur $150 in costs to repair defects that arise within the 90 -day coverege period for the assurance-type warranty The cost of the equipment is $1,350. (b) Prepare the journal entry (or entries) to record the cash sale of the computer, cost of goods sold, and liabilities related to the warranties. Cred account thtes ore automatically indented when the amount is entered Do not indent manuclix. If no entry is required select "No Entry? for the gocount (itles and enter o for the amounts. List all debit entries before creditentries)