Early in 2017, Blossom Equipment Company sold 500 Rollomatics during 2017 at $6,300 each. During 2017, Blossom spent $21,000 servicing the 2-year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis

I don't know which account to credit. I tried warranty liability and it wasn't that one either. Help

Prepare 2017 entries for Blossom assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $53,000 relates to sales of warranty contracts. Blossom estimates the total cost of servicing the warranties will be $52,000 for 2 years. Estimate revenues to be recognized on a straight-line basis. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round intermediate calculations to 5 decimal places, e.g. 1.54657 answers to o decimal places, e.g. 5,125.) Date Debit Credit At Sale Account Titles and Explanation Tcash 100 Sales Revenue 3097000 Unearned Warranty Revenue T 53000 2 During 2017 | Warranty Expense Cash 21000 Dec. 31, 2017 Unearned Warranty Revenue 26500T T 26500 Warranty Revenue (To record warranty revenue) Prepare 2017 entries for Blossom. Assume that Blossom estimates the total cost of servicing the warranties will be $52,000 for 2 years. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit At Sale Cash 3150000 T Sales Revenue 3150000 During 2017 | Warranty Expense Cash 21000 Dec. 31, 2017 Warranty Expense 31000 Warranty Liability 31000