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Early in 2020, Sheffield Equipment Company sold 600 Rollomatics at $5,600 each. During 2020, Sheffield spent $20,000 servicing the 2-year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Prepare 2020 entries for Sheffield. Assume that Sheffield estimates the total cost of servicing the warranties in the second year will be $38,000. (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, Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit At Sale Cash 3,360,000 Sales Revenu 3,360,000 During 2020 Warranty Exp 20,000 Cash, Supplies 20,000 Dec. 31, 2020 Warranty Exp 38,000 Warranty Liab 38,000 Prepare 2020 entries for Sheffield assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $59,000 relates to sales of warranty contracts. Warranty costs incurred in 2020 were $20,000. Estimate revenues to be recognized on a straight-line basis. (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. Round intermediate calculations to 5 decimal places, e.g. 1.54657 answers to 0 decimal places, e.g. 5,125. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit At Sale Cash 3,360,000 Sales Revenu 3,301,000 Unearned Wa 59,000 Dec. 31, 2020 Warranty Exp 20,000 Cash, Supplies 20,000 Dec. 31, 2020 Unearned Wai Warranty Rev (To record warranty revenue)