Please help me, how do I estimate the revenue on a STRAIGHT-LINE basis? I am so lost and it's the only part I need and keep getting wrong. :(

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Exercise 13-11 Early in 2017, Whispering Equipment Company sold 600 Rollomatics during 2017 at $6,100 each. During 2017, Whispering spent $20,000 servicing the 2-year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Your answer is correct. Prepare 2017 entries for Whispering. Assume that Whispering estimates the total cost of servicing the warranties will be $54,000 for 2 years. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Cash At Sale 3660000 Sales Revenue 3660000 During 2017 | |Warranty Expense 20000 20000 Cash, Supplies, Wages Payable Dec. 31, 2017 | |Warranty Expense 34000 34000 Warranty Liability Prepare 2017 entries for Whispering assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, $55,000 relates to sales of warranty contracts, whispering estimates the total cost of servicing the warranties will be $54,000 for 2 years. Estimate revenues to be recognized on a straight-line basis. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually, Round intermediate calculations to 5 decimal places, e.g. 1.54657 answers to 0 decimal places e.g. 5,125.) Debit Account Titles and Explanation Credit Date Cash At Sale 3660000 Sales Revenue 3605000 Unearned Warranty Revenue 55000 During 2017 Warranty Expense 20000 Cash, Supplies, Wages Payable 20000 Dec. 31, 2017 Unearned Warranty Revenue 27000 Warranty Revenue 27000 To record warranty revenue) Click if you would like to Show Work for this question: Open Show Work