Novak Company sells hot tubs at an average price of $2,000 and also offers to each customer a separate 5 -year warranty contract for $200 that requires the company to perform periodic services and to replace defective parts. During 2025 , the company sold 600 hot tubs and 500 warranty contracts for cash. It estimates the 5 -year warranty costs as $41 for parts and $82 for labor and accounts for warranties separately. Assume sales occurred on December 31, 2025, and straight-line recognition of warranty revenues occurs. (a) Record any necessary journal entries in 2025. (If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)