Prepare 2017 entries for Martinez 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. Martinez 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 O decimal places, e.g. 5,125.) Account Titles and Explanation Debit Credit Date Cash At Sale 3050000 2994000 Sales Revenue Unearned Warranty Revenue $56,000 21000 During 20174Warranty Expense 21000 Cash Dec. 31, 2017Unearned Warranty Revenue 21381 21381 Warranty Revenue (To record warranty revenue)