Please help me with the last journal entry. NOTE: 18635 or 19373 are INCORRECT!!

Exercise 13-11 Early in 2017, Sunland Equipment Company sold 600 Rollomatics during 2017 at $5,500 each. During 2017, Sunland spent $19,000 servicing the 2-year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Your answer is correct Prepare 2017 entries for Sunland. Assume that Sunland estimates the total cost of servicing the warranties will be $51,000 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 3300000 Sales Revenue 3300000 During 2017 Warranty Expense 19000 Cash, Supplies, Wages Payable 19000 Dec. 31, 2017Warranty Expense 32000 Warranty Liability 32000 SHOW LIST OF ACCOUNTS SHOW SOLUTION LINK TO TEXT VIDEO: SIMILAR EXERCISE