I just need help with what is circled. Thank you!

Early in 2020, Sweet Equipment Company sold 600 Rollomatics at $5,700 each. During 2020, Sweet spent $20,000 servicing the 2- year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Your answer is partially correct. Prepare 2020 entries for Sweet. Assume that Sweet estimates the total cost of servicing the warranties in the second year will be $37,000. (If no entry is required, select "No Entry"for the account titles and enter 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.) Date Account Titles and Explanation Debit Credit At Sale Cash 3420000 Sales Revenue 3 During 2020 Wamese 20000 Warranty Liability Dec. 31, 2020 Warranty Exner 17000 Warranty Liability Prepare 2020 entries for Sweet assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $58,000 relates to sales of warranty contracts.Warranty costs incurred in 2020 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 amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round intermediate calculations to 5 decimal places, e.g. 1.54657 answers to O decimal places, e.g. 5,125. Record journal entries in the order presented in the problem.) ate Account Titles and Explanation Debit Credit Cash 3420000 Sales Revenue 3362000 Unearned Warranty Revenue 58000 2020 Warranty Expense 20000 Warranty Revenue 20000 1, 2020 Unearned Warranty Revenue 29000 Warranty Revenue 29000 (To record warranty revenue)