mpany sells televisions at an average price of $$976$ and also offers to each customer a separate $3-$year warranty contrac at requires the company to perform periodic services and to replace defective parts. During $2025,$ the company elevisions and $189$ warranty contracts for cash. It estimates the $3-$year warranty costs as $$18$ for parts and $$28$ for labor, ints for warranties separately. Assume sales occurred on December $31,2025,$ and straight$-$line recognition of warranty occurs.