What balance will be reported as a current liability in the $2025$ balance sheet with regard to these transactions?Carla Vista Equipment Company sells computers for $$1,700$ each and also gives each customer a $2-$year warranty that requires the

company to perform periodic services and to replace defective parts. In $2025,$ the company sold $910$ computers on account. Based on

experience, the company has estimated the total $2-$year warranty costs as $$40$ for parts and $$60$ for labor per unit. $($Assume sales all

occur at December $31,2025.)$

In $2026,$ Carla Vista incurred actual warranty costs relative to $2025$ computer sales of $$11,200$ for parts and $$16,800$ for labor.

$($a$)$

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Record the entries to reflect the above transactions $($accrual method$)$ for $2025$ and $2026.($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.$)$

Date Account Titles and Explanation

Accounts Recelvable

Sales Revenue

$($To record sale of computers$)$

Warranty Expense

Warranty Liability

$($To record liability against warranty costs$)$

Warranty Liability

Inventory

Cash, Inventory, Accrued Payroll

$($b$)$

Debit

$1,547,000$

$\backslash$table$[[$Accounts Receivable$],[$Sales Revenue$],[($To record sale of computers$)]]$

Warranty Expense

Warranty Liability

$($To record liability against warranty costs$)$

Warranty Liability

Inventory

Cash, Inventory, Accrued Payroll

What balance will be reported as a current liability in the $2025$ balance sheet with regard to these transactions?

Current Liabilities$-$