Late in 2021, Gordon discovered a bug in a software product that was installed for several of Gordons clients. Although the bug was not Gordons fault, the CEO of the company feels strongly that Gordons software engineers should assist client with a programming solution since the company recommended the software. Gordon will begin contacting clients early in 2022 and should have fixes in place for all those affected by the end of the first quarter of 2022. The estimated cost is $7,000.

What accounts would be debited and credited for this situation?