Early in 2025 , Oriole Equipment sold 500 Rollomatics at $6,100 each. During 2025 , Oriole 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 Oriole. Assume that Oriole estimates the total cost of servicing the warranties in the second year will be $34,000. (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. List all debit entries before credit entries.)