Early in 2025, Martinez Equipment sold 400 Rollomatics at $6,100 each. During 2025, Martinez spent $19,000 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 Martinez assuming that the warranties are not an integral part of the sale (a service-type warranty). Assure that of the sales total, $60,000 relates to sales of warranty contracts. Warranty costs incurred in 2025 were $19,000. Estimate revenues to be recognized on a straight-line basis. (If no entry is required, select "No Entry" for the account titles and enter O 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.) Date Account Titles and Explanation Debit Credit At Sale Cash Sales Revenue Unearned Warranty Revenue (To record the sale and related warranties) (To record payment for warranty costs incurred) To record revenue recognized on the service-type