Wildhorse Company sells televisions at an average price of $$856$ and also offers to each customer a separate $3-$year warranty contract for $$93$ that requires the company to perform periodic services and to replace defective parts. During $2025,$ the company sold $306$ televisions and $256$ 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$)$

Your answer is partially correct.

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.$)$

Account Titles and Explanation

Debit

Unearned Warranty Revenue

Accounts Receivable

Accounts Receivable