Hi, please help with the red circle one, for the title part, I tried both "cash" and "warranty liability", but it wouldn't work. And for the number part, I tried both 10185 and 20370, but I got wrong with both answer, so don't tell me with the above answers as I mentioned, and please provide detailed solution of how you get these number. Thanks.

Exercise 13-11 Early in 2017, Sage Equipment Company sold 500 Rollomatics during 2017 at $6,300 each. During 2017, Sage spent $20,000 servicing the 2-year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Your answer is partially correct. Try again. Prepare 2017 entries for Sage. Assume that Sage estimates the total cost of servicing the warranties wil be S54,000 for 2 years. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit At Sale Cash 3150000 Sales Revenue 3150000 During 2017 Warranty Expense 20000 Warranty Liability 20000 Dec. 31, 2017Warranty Expense 34000 Warranty Liability 4000