Waterway Corporation sells computers under a 2-year warranty contract that requires the corporation to replace defective parts and to provide the necessary repair labor. During 2025, the corporation sells for cash 438 computers at a unit price of $2,430. On the basis of past experience, the 2 -year warranty costs are estimated to be $145 for parts and $175 for labor per unit. (For simplicity, assume that all sales occurred on December 31, 2025.) The warranty is not sold separately from the computer. (a) Record any necessary journal entries in 2025. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automotically indented when the amount is entered, Do not indent manually. List all debit entries before credit entries.)