Buffalo Company sells televisions at an average price of $836 and also offers to each customer a separate 3-year warranty contract for $90 that requires the company to perform periodic services and to replace defective parts. During 2020, the company sold 321 televisions and 221 warranty contracts for cash. It estimates the 3-year warranty costs as $21 for parts and $41 for labor. and accounts for warranties separately, Assume sales occurred on December 31,2020, and straight-line recognition of warranty revenues occurs. (a) Record any necessary journal entries in 2020. (If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)