Ayayai Equipment Limited sold $450$ Rollomatics on account during $2023$ for $$5,500$ each. Ignore any cost of goods sold. During $2023,$ Ayayai spent $$25,000$ servicing the two$-$year warranties that are included in each sale of the Rollomatic. All servicing transactions were paid in cash.

$($a$)$

Prepare the $2023$ entries for Ayayai using the assurance$-$type $($expense$-$based$)$ approach for warranties. Assume that Ayayai estimates $($accurately$)$ that the total cost of servicing the warranties will be $$100,000$ for two years and payments for completed warranty repairs are paid in cash. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.