Indigo Company sells a machine for $$6,750$ with a $12-$month warranty agreement that requires the company to replace all defective parts and to provide the repair labor at no cost to the customers. With sales being made evenly throughout the year, the company sells $700$ machines in $2025($warranty expense is incurred half in $2025$ and half in $2026).$ As a result of product testing, the compapy estimates that the total warranty cost is $$389$ per machine $($ $$176$ parts and $$213$ labor$).$

Assuming that actual warranty costs are incurred exactly as estimated, what journal entries would be made relative to the following facts? Use "Inventory" account to record the parts portion of the warranty expense.

$($a$)$

Sale of machinery and warranty expense incurred in $2025.($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. List all debit entries before credit entries.$)$