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Exercise 13-11 Early in 2017, Carla Equipment Company sold 500 Rollomatics during 2017 at $5,900 each. During 2017, Carla spent $18,000 servicing the 2- year assurance warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Your answer is partially correct. Try again Prepare 2017 entries for Carla. Assume that Carla estimates the total cost of servicing the warranties will be $55,000 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 At Sale Cash 2950000 Sales Revenue 2950000 During 2017 Warranty Expense 18000 Cash 18000 Dec. 31, 2017 Warranty Expense Warranty Liability 37000 Prepare 2017 entries for Carla assuming that the warranties are not an integral part of the sale (a service-type warranty). Assume that of the sales total, 56,000 relates to sales of warranty contracts. Carla estimates the total cost of servicing the warranties will be $55,000 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 O 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.) Date Account Titles and Explanation Debit Credit At Sale Cash 2950000 Sales Revenue 2894000 Unearned Warranty Revenue 56000 During 2017Warranty Expense 18000 18000 Dec. 31, 2017 Unearned Warranty Revenue Warranty Revenue (To record warranty revenue) List Of Accounts Exercise 13-11 Accounts Payable Accounts Receivable Accumulated Depreciation-Plant Assets Allowance from Expropriation Asset Retirement Obligation Cash Cash, Supplies, Wages Payable Depreciation Expense Dividends Payable Due to Customer Discount on Notes Payable FICA Taxes Payable Freight-Irn FUTA Taxes Payable Insurance Premium Payable Interest Expense Interest Payable Inventory Inventory of Premiums Land Improvements Lawsuit Liability Lawsuit Loss Litigation Expense or Loss Litigation Liability Loss from Expropriation Loss on ARO Settlement No Entry Notes Payable Oil Platform Payroll Tax Expense Plant Assets Premium Expense Premium Liability Purchases Purchase Discounts Purchase Returns and Allowances Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Tax Payable SUTA Taxes Payable Trucks Unearned Sales Revenue Unearned Warranty Revenue Union Dues Payable Warranty Expense Warranty Liability Warranty Revenue Withholding Taxes Payable