Riverbed Corporation sells smart home systems. The corporation also offers its customers a 4-year warranty contract. During 2025 , Riverbed sold 20,000 warranty contracts at $120 each. The corporation spent $179,000 servicing warranties during 2025 . Prepare Riverbed's journal entry for 2025 for the cost of servicing the warranties. Assume the service costs are inventory costs. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)