Sunland Corporation sells smart home systems. The corporation also offers its customers a $4-$year warranty contract. During $2025,$ Sunland sold $20,000$ warranty contracts at $$84$ each. The corporation spent $$170,000$ servicing warranties during $2025.$

$($a$)$

Prepare Sunland's journal entry for $2025$ for the sale of contracts. 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.$)$

Account Titles and Explanation

Debit

Credit