Early in 2025 , Swifty Equipment sold 500 Rollomatics at $5,500 each. During 2025 , Swifty spent $18,000 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 Swifty assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $51,000 relates to sales of warranty contracts. Warranty costs incurred in 2025 were $18,000. Estimate revenues to be recognized on a straight-line basis. (If no entry is required, select "No Entry" for the account titles and enter 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. List all debit entries before credit entries.) (To record payment for warranty costs incurred) (To record revenue recognized on the st vice-type warranty)