Please can someone check my work, and show solution if I am incorrect.

Blue Corporation sells DVD players. The corporation also offers its customers a 4-year warranty contract. During 2017, Blue sold 20,000 warranty contracts at $123 each. The corporation spent $183,000 servicing warranties during 2017, and it estimates that an additional $915,000 will be spent in the future to service the warranties.

a) Prepare Blues journal entry for the sale of contracts. Assume the service costs are inventory costs.

b) Prepare Blues journal entry for the cost of servicing the warranties. Assume the service costs are inventory costs.

c) Prepare Blues journal entry for the recognition of warranty revenue. Assume the service costs are inventory costs.

Account Titles and Explanation Debit Credit Cash 2,460,000 Unearned Warranty Revenue 2,460,000 Account Titles and Explanation Credit Debit Warranty Revenue 183,000 Cash 183,000 Account Titles and Explanation Debit Credit Unearned Warranty Revenue 615,000 Warranty Revenue 615,000