Bridgeport Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. 1. Bridgeport Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service contract is $520. The standalone selling price of the tablet is $238 (the cost to Bridgeport Company is $170). Bridgeport Company sells the Internet access service independently for an upfront payment of $328. On January 2, 2020, Bridgeport Company signed 90 contracts, receiving a total of $46,800 in cash. 2. Bridgeport Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the Internet connections) during the 3-year contract period. That product bundle sells for $624. Bridgeport Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $157. Bridgeport Company signed 210 contracts for Bridgeport Bundle B on July 1, 2020, receiving a total of $131,040 in cash. In response to competitive pressure for Internet access for Bridgeport Bundle A, after 2 years of the 3-year contract, Bridgeport Company offers a modified contract and extension incentive. The extended contract services are similar to those provided in the first 2 years of the contract. Signing the extension and paying $94 (which equals the standalone selling of the revised Internet service package) extends access for 2 more years of Internet connection. 50 Bridgeport Bundle A customers sign up for this offer. Prepare the journal entry on December 31, 2022, for the 50 extended contracts (the first year of the revised 3-year contract). (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. Round answers to O decimal places, e.g. 5,125.) >unt Titles and Explanation Debit Credit