Current Attempt in Progress

On January $1,2023,$ Oriole Ltd$.$ sold on account $800$ units of its product for a total price of $$559,000$ and a cost of $$475,000.$ The products have a one$-$year assurance$-$type warranty and Oriole estimates that the cost will be $$22,800.$ By the company's year$-$end December $31,2023,$ actual warranty costs related to the products sold was $$17,400,$ paid in cash.

Prepare all appropriate journal entries including the sale of merchandise. $($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. List all debit entries before credit entries. Record joumal entries in the order presented in the problem.$)$