Carla Vista Company sells televisions at an average price of $965 and also offers to each customer a separate 3 -year warranty contract for $96 that requires the company to perform perlodlc services and to replace defective parts. During 2025 , the company sold 303 televisions and 273 warranty contracts for cash, It estimates the 3 vear warranty costs as $19 for parts and $29 for labor, and accounts for warranties separately. Assume sales occurred on December 31,2025, and straight-line recognition of warranty revenues occurs