Early in $2025,$ Culver Equipment sold $600$ Rollomatics at $$5,600$ each. During $2025,$ Culver spent $$20,000$ servicing the $2-$year assurance warranties with inventory, cash, and payables that accompany the Rollomatic. All sales transactions are on a cash basis.

$($a$)$

$($b$)$

Prepare $2025$ entries for Culver assuming that the warranties are not an integral part of the sale $($a service$-$type warranty$).$ Assume that of the sales total, $$59,000$ relates to sales of warranty contracts. Warranty costs incurred in $2025$ were $$20,000.$ Estimate revenues to be recognized on a straight$-$line basis. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$