Early in 2025 , Stellar Equipment sold 400 Rollomatics at $6,600 each. During 2025 , Stellar spent $20,000 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 Stellar 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 $20,000. 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 amount. Credit account tites are automatically indented when amount is entered. Do not indent manully. Record journal enties in the order presented in the problem. List all debit entries before creditentries.)