18. On December 31, 2015, 100 units' SUHD (super ultra-high definition) TVs are sold for $2,000 each, totaling $200,000 sales revenue. The TVs sold are under two-year warranty, free of charge. From the data of the company, it is estimated that the warranty will cost the company on average $100 per unit over the next two years. (10 points) (1) Prepares journal entries for the sales and warranty. Assume the sale was for cash. (2) During 2016, the actual warranty costs were $4,000. Prepares journal entries for the warranty costs. (3) During 2017, the actual warranty costs were $5,000. Prepares journal entries for the warranty costs