Early in 2025, Marigold Equipment sold 500 Rollomatics at $6,000 each. During 2025, Marigold 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. Prepare 2025 entries for Marigold assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $61,000 relates to sales of warranty contracts. Warranty costs incurred in 2025 were $21,000. Estimate revenues to be recognized on a straight-line bask. (ff no entry is required, select "No Entry" for the occount 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. (ist all debit entries before credit entries.)