25) Bruges Electronics Inc. offers one model of laptop computer for 1000 and a two-year warranty for 250. The retailer, as part of a Boxing Day promotion, offers a limited-time offer for the laptop. including delivery and the two-year warranty for 1,180. The cost of the computer to Bruges is 700. Any warranty repairs are assumed to be done ratably over time. Bruges accounts for transactions using the customer consideration model. In the first twelve months following the sale, Bruges incurred 980 of costs servicing the computers under warranty. In the first twelve months, Bruges would record warranty expense of a) 784. b) 980 c) 1,180. d) 1,380.