Seltzer equipment Company sold 500 Problematics during 2015 at $6,000 each. During 2015, Seltzer spent $30,000 servicing the 2-year assurance-type warranties that accompany the Dolomitic. Prepare 2015 entries for Seltzer assuming that Seltzer estimates the total cost of servicing the warranties will be 5120,000 for 2 years. Prepare 2015 entries for Seltzer assuming that the warranties are service-type warranties and are not considered part of the sale of the Problematics. Assume that of the sales total of the Problematics, $160,000 relates to sales of warranty contracts. Seltzer estimates the total cost of servicing the warranties will be 5120,000 for 2 years. Estimate revenue related to the service-type warranties