Tamarisk Inc. manufactures and sells computers that include an assurance-type warranty for the first 90 days. Tamarisk offers an optional extended coverage plan under which it will repair or replace any defective part for 3 years from the expiration of the assurance-type warranty. Because the optional extended coverage plan is sold separately, Tamarisk determines that the 3 years of extended coverage represents a separate performance obligation. The total transaction price for the sale of a computer and the extended warranty is $3,300 on October 1, 2020, and Tamarisk determines the standalone selling price of each is $2,880 and $420, respectively. Further, Tamarisk estimates, based on historical experience, it will incur $210 in costs to repair defects that arise within the 90-day coverage period for the assurance-type warranty. The cost of the equipment is $1,490. Assume that the $210 in costs to repair defects in the computers occurred on October 25, 2020. (a) Prepare the journal entry(ies) to record the October transactions related to sale of the computers. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) Text. Date Account Titles and Explanation Debit Credit Oct. 1, 2020 cas 3300 Unearned Sales Revenue 2880 Unearned Warranty Revenue 420 (To record sales) COS 1490 inv 1490 (To record cost of goods sold) Oct 1, 2020 Warranty Expense 210 Warranty Liability 210 (To record warranty expense)