Cuilumber Cars Ltd. ("CCL') sold 7,200 cars during 2023 for total 5 ales of $3,480,000 (assume in cash). All sales at CCL includes a 1-year warranty period. Total cost of the vehicles sold in 2023 were $1,835,000. Management estimates that 5% of sales will result in warranty claims. Prepare journal entries for Cullumber Cars Ltd. to account for the sale and related warranties. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Independent of the journal entries in (a), prepare the journal entries assuming Cullumber Ltd. sold extended 2-year warranties beyond the 1-year period for a total of $7,200 cash? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) From your answer in (b), prepare the adjusting journal entry to record the extended warranty at the end of 2025 , assuming that the customer receives and benefits from the warranty evenly over time. Ignore any related expenses. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List debit entry before credit entry)