Sheryl Crow Equipment Company sold 514 Rollomatics during 2014 at $6, 600 each. During 2014, Crow spent $59, 500 servicing the 2 - year warranties that accompany the Rollomatic. All applicable transactions are on a cash basis. Prepare 2014 entries for Crow using the expense warranty approach. Assume that Crow estimates the total cost of servicing the warranties will be $170,000 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.) Prepare 2014 entries for Crow assuming that the warranties are not an integral part of the sale. Assume that of the sales total, S172.500 relates to sales of warranty contracts. Crow estimates the total cost of servicing the warranties will be $170,000 for 2 years. Estimate revenues earned on the basis of costs incurred and estimated costs. (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.)