Carla Vista Co$.$ sells major household appliance service contracts for cash. The service contracts are for a one$-$year, two$-$year, or threeyear period. Cash receipts from contracts are credited to unearned service contract revenues. This account had a balance of $$965000$ at December $31,2024$ before year$-$end adjustment. Service contract costs are charged as incurred to the service contract expense account, which had a balance of $$243000$ at December $31,2024.$ Outstanding service contracts at December $31,2024$ expire as follows:

$\backslash$table$[[$During $2025,$During $2026,$During $2027],[$$$198000,$$$318000,$$$142000$