On January $1,2023,$ Oriole Ltd$.$ sold on account $1,500$ units of its product for a total price of $$525,000$ with a warranty guarantee that the products were free of any defects. The products have a one$-$year assurance$-$type warranty and Oriole estimates that the cost will be $$26,600.$ The cost of the units is $$487,000.$ In addition, the company sold extended warranties related to $700$ units for a one$-$year period beyond the one$-$year assurance period at a cost of $$15,500.$ By the company year$-$end, December $31,2023,$ no warranty costs were incurred. By the company's year$-$end, December $31,2024,$ $$8,345$ of warranty costs were incurred and paid in cash.

Prepare the appropriate journal entries for $2023$ and $2024.$ For the December $31,2024$ entry concerning the extended warranty, use the accounts Unearned Revenue and Warranty Revenue. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$

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