JAS Machinery Corporation, a private company following ASPE sold manufacturing equipment for $$2,400$ each. Each machine carried with it a two$-$year warranty against manufacturing defects. From experience, JAS Machinery Corporation determined that each machine sold would average $$280$ in replacement parts. In $2023,$ the company sold $1,000$ machines. Also, in $2023,$ the company incurred $$125,000$ in total repair costs $($the cost of replacement parts from inventory$).$ JAS Machinery Corporation also sold an extended warranty for its machines. For $$400,$ customers could purchase an extended warranty that extended the warranty on the machine for an additional two years. $800$ of the customers that bought machines also purchased the extended warranty. Assume the revenue is earned evenly over the two$-$year contract.

$($a$)$

Prepare the journal entry to record the sale of the machines and extended warranties for cash. $($Ignore any cost of goods sold entry$).($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before