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On January 1,2023, Wildhorse Ltd. sold on account 1,400 units of its product for a total price of $569,000 with a warranty guarantee that the products were free of any defects. The products have a one-year assurance-type warranty and Wildhorse estimates that the cost will be $26,200. The cost of the units is $479,000. In addition, the company sold extended warranties related to 400 units for a one-year period beyond the one-year assurance period at a cost of $15,400. By the company's year-end, December 31,2023 , no warranty costs were incurred. By the company's year-end, December 31, 2024, $7,745 of warranty costs were incurred and paid in cash. Prepare the appropriate journal entries for 2023 and 2024. For the December 31, 2024 entry concerning the extended warranty, use the accounts Unearned Revenue and Warranty 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. Record journal entries in the order presented in the problem.)