Discount Appliance Shops, Inc is a discount home appliance retailer who sells scratch and dent products. As part of its strategy, so customers can ensure that they are getting a workable product, the owner, Willy offers a 30-day money back guarantee. Stadin, a customer came in and purchased a dishwasher. After one use, the unit broke and flooded his kitchen. Willy gave Stadin a full cash refund. How should Willy account for this sale?