Im having trouble figuring out what accounts and the amount to use for the middle 2 transactions

On December 31, 2025, Pharoah Company sells production equipment to Runner Inc. for \$78,000. Pharoah includes a 1-year assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December 31. 2025. At December 31, 2025, Pharoah estimates that $1,780 of warranty costs will be incurred in the second year of the warranty. (a) Your answer is partiallycorrect. Prepare the journal entry to record this transaction on December 31,2025. (List all debit entries before credit entries. Credit occount titles are autornatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry' for the occount tilles and enter ofor the amounts.)