Sheridan Company sells televisions at an average price of $879 and also offers to each customer a separate 3 -year warranty contract for $93 that requires the company to perform periodic services and to replace defective parts. During 2025 , the company sold 294 televisions and 204 warranty contracts for cash. It estimates the 3 -year warranty costs as $21 for parts and $31 for labor, and accounts for warranties separately. Assume sales occurred on December 31,2025 , and straight-line recognition of warranty revenues occurs. (a) Record any necessary journal entries in 2025. (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. List all debit entries before credit entries.)