Looking for help with part B.

Early in 2025. Ayayai Equipment sold 600 Rollomatics at 55,400 each. During 2025. Ayayai spent 521,000 servicing the 2-year assurance warranties with imentory, cash. and payables that accompany the Rollomatic All sales transactions are on a cash basis. Prepare 2025 entries for Ayayai assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $53,000 relates to sales of warranty contracts. Warranty costs incurred in 2025 were $21.000. Estimate revenues to be recognized on a straight-line basis. (Hf no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount tites ore automaticolly indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. List all debit entries before credit entries.)