Appliance Plus sold four$-$year extended warranties on $600$ refrigerators in $2023$ for a total of

$$210,000.$ The cash received for these sales was properly recorded to Unearned Revenue. How will the company record the recognition of revenue over the next four years.

a$.$ Show the amount of revenue to be recognized from unearned revenue assuming management believes that the service warranty will be used up evenly over the four years.

b$.$Show the amount of revenue to be recognized from unearned revenue assuming management believes that $10\%$ will be used fully in the $1$st year, $20\%$ in the $2$nd year, $35\%$ in the $3$rd year, and the remaining $35\%$ in the $4$th year.