Tamarisk Company sells a machine for $7,700 with a 12-month warranty agreement that requires the company to replace all defective parts and to provide the repair labor at no cost to the customers. With sales being made evenly throughout the year, the company sells 420 machines in 2025 (warranty expense is incurred half in 2025 and half in 2026). As a result of product testing, the company estimates that the total warranty cost is $442 per machine ($190 parts and $252 labor). Assuming that actual warranty costs are incurred exactly as estimated, what journal entries would be made relative to the following facts? Use "Inventory" account to record the parts portion of the warranty expense. (a) Sale of machinery and warranty expense incurred in 2025. (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. List all debit entries before credit entries) (b) Account Titles and Explanation (To record sale) (To record warranty expense) eTextbook and Media List of Accounts Save for Later Debit Credit Attempts: 0 of 5 used Submit Answer Warranty accrual on December 31, 2025. (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. List all debit entries before credit entries) Account Titles and Explanation Debit Credit