need accounting help. Only with part c. thank you

Wildhorse Hardware takes pride as the "shop around the corner" that can compete with the big-boox home improvement stores by" providing good service from knowledgeable sales associates mamy of whom are retired local handymen]. Wildhorse has develaped the following two revenue arrangements to enhance its relationships with customers and increase its bottom line. 1. Widhorse sells a specialty portable winch that is popular with many of the local customers for use at their lake homes (putting docks in and out, launching boats, etc.). The Wildhorse winch is a standard manufacture winch that Wildhorse modifes so the winch can be used for a variety of tasks. Wildharse sold 80 of these winches during 2025 at a total price of $23,200, with a warranty guarantee that the product was free of any defects. The cost of winches sold is $17,200, The assurance warranties extend for a 3 -year period with an estimated cost of $2,400. In addition, Widhorse sold extended warranties related to 20 Wildhorse winches far 2 years beyond the 3 -year periad for $390 each 2 To bolster its already strong customer base, Wildhorse implemented a customer loyalty program that rewards a customer with 1 layalty point for every $10 of purchases on a select goup of Wildhorse praducts. Each point is redeemable far a $1 discount on amy purchases of Wildhorse merchandise in the following 2 years. During 2025 , customers purchased select group products for $92,000 (all products are sold to provide a 45% gross profit) and earned 9,200 paints redeemable for future purchases. The standalone seling price of the purchased products is $92,000. Based on prior experience with incentives programs Iilke this, Widhorse expects 8,700 points to be redeemed related to these sales (Wildhorse appropriately uses this experience to estimate the value of future cansideration related to bonus points]. (b) Prepare the journal entries for Wildhorse related to the sales of Wildhorse winches with warranties. NCredit accourt fities are automatically indented when the amount is entered. Do not indent manually if no antry is required, select " No entry" for the account titles and enter O for the amounts. Do not round intermediate cokulatians. Acund final answers to Odecimal places, e. 5,125 . List all debit entries before credit entries. Prepare the journal entries for the bonus point sales for Wildharse in 2025 . Credit account tities are cutomutically indented when the amount is entered. Do not indent manuaily, If no entry is required, select "No entry" far the gocount titles and enter 0 for the amounts. Do not round intermediote caiculations. Round final answers to 0 decimai ploces, eg. 5.125 . List ail debit entries before credit entries.)