On December 31, 2025, Wildhorse Company sells production equipment to Cato inc. for $72,000. Wildhorse includes a 1 -vear assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December 31 . 2025. At December 31, 2025, Wildhorse estimates that $1.840 of warranty costs will be incurred in the second year of the warranty. (a) Prepare the journal entry to record this transaction on December 31, 2025, (List all debit entries before credit entries. 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 occount tittes and enter ofor the amounts.)