On December 31, 2023, Carla Vista Company sells production equipment to Vaughn Inc. for $49,500. Carla Vista includes a one-year assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December 31, 2023. Carla Vista estimates the prices to be $48,200 for the equipment and $1,300 for the cost of warranty. Prepare a single compound journal entry, assuming that, in addition to the assurance warranty, Carla Vista sold an extended warranty (service-type warranty) for an additional two years (2025-2026) for \$650. (Hint: Use unearned revenue). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)