Early in 2025, Tamarisk Equipment sold 500 Rollomatics at $6,000 each. During 2025, Tamarisk spent $21,000 servicing the 2-year assurance warranties with ifmentory, cash, and payables that accompany the Rollomatic. All sales transactions are on a cash basis. (a) Prepare 2025 entries for Tamarisk. Assume that Tamarisk estimates the total cost of servicing the warranties in the second year will be $39,000. (if no entry is required, select "No Entry" for the account titles and enter O for the omounts. Credit occount titles are outornatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) Prepare 2025 entries for Tamarisk 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 basis. (If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Credit account tities 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.)