Computer Outlet $($CO$)$ sold $100$ laptops to customers on $9/1/2024$ during an early Labor Day sale.$$ The laptops were all made by Digital Equipment Company and DEC provides a $180-$day manufacturer's warranty on parts and service for all sold laptops.$$ CO also sold $25$ extended warranties to customers for their purchased laptops, which start when the manufacturer's warranty expires, and lasts for $2$ years.$$ Each extended warranty's sales price was $$96,$ and CO collected this sales price when the customers purchased the laptops.

CO estimated that for the $25$ laptops covered under its extended warranty, it will pay $$1,250$ in total claim costs over the $2-$year warranty period.$$ During $2025,$ laptop customers submitted $$800$ in claims under the extended warranty.

Find the amount of sales revenue and warranty expense that CO will report in its $2024$ and $2025$ income statements for the extended warranty.