On January $2,2025.$ Oriole Company sells production equipment to Blue Spruce Inc. for $$55,000.$ Oriole includes a $2-$year assurance

warranty service with the sale of all its equipment. The customer receives and pays for the equipment on January $2,2025.$ During

$2025.$ Oriole incurs costs related to warranties of $$890.$ At December $31,2025.$ Oriole estimates that $$660$ of warranty costs will be

incurred in the second year of the warranty.

Repeat the requirements for $($a$),$ assuming that in addition to the assurance warranty, Oriole sold Blue Spruce an extended

warranty $($service$-$type warranty$)$ for an additional $2$ years $(2027-2028)$ for $$800.($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 $0$ for the

amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$