Company A that sells auditing software to its clients, began operations on January 1, 2017. On December 31, 2017, the company sold $100,000 of auditing software, which includes a standard 1-year assurance-type warranty service. In addition, on December 31st, company A sold some separate, extended service-type warranties for an additional 1-year for $10,000. At December 31, 2017, the company estimated that $500 of warranty costs will be incurred in relation to the assurance warranty, the journal entry on December 31, 2017 to record the sales of the auditing software and the related extended warranties includes a debit to ( ) for ( ), a credit to ( ) for ( ), and a credit to ( ) for ( ).

Additionally, the journal entry on December 31, 2017 to record the adjusting entry related to its assurance warranty includes a debit to ( ) for ( ) and a credit to ( ) for (