Early in $2025,$ Sweet Equipment sold $500$ Rollomatics at $$6,300$ each. During $2025,$ Sweet spent $$21,000$ servicing the $2-$year assurance warranties with inventory, cash, and payables

that accompany the Rollomatic. All sales transactions are on a cash basis.

$($a$)$

Prepare $2025$ entries for Sweet. Assume that Sweet estimates the total cost of servicing the warranties in the second year will be $$31,000.($If no entry is required, select $"$No Entry" for

the account titles and enter $O$ for the amounts.