You purchase a car from Hamlin Auto for

$$30,000$ on January $2,2025.$ Hamlin estimates the

assurance$-$type warranty costs on the automobile to be

$$700($Hamlin will pay for repairs for the first $36,000$ miles

or three years, whichever comes first$).$ You also purchase

for $$900$ a service$-$type warranty for an additional three

years or $36,000$ miles. Hamlin incurs warranty costs related

to the assurance$-$type warranty of $$500$ in $2025$ and

expects costs of $$100$ in $2026$ and $2027.$ Hamlin records

revenue on the service$-$type warranty on a straight$-$line

basis. What entries should Hamlin make in $2025$ and $2028?$