On December $31,2026.$ Wildhorse Company sells equipment to Tabor Inc. for $\backslash (\backslash$$ $126,600\backslash ).$ Wildhorse includes a $1-$year assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December $31,2026.$ Wildhorse estimates the prices to be $\backslash (\backslash$$ $122,000\backslash )$ for the equipment and $\backslash (\backslash$$ $4,600\backslash )$ for the cost of the warranty. $($a$)$ Prepare the journal entry to record this transaction on December $31,2026.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)($b$)$