On november 20,17 company a sells equip to company b for 100,000 includes 1 year warranty. sales paid in cash. comapny a estimates prices to be...

On november 20,17 company a sells equip to company b for 100,000 includes 1 year warranty. sales paid in cash. comapny a estimates prices to be 87,600 and 3000 for warranty cost. sold an additional 3 year warranty for 1000. actualy costs for 2018 were 300.

How do you prepare these journal entries for 17,18,19.