Help me with Part C Please! 290000 is incorrect

Brief Exercise 13-14 (Part Level Submission) Concord Corporation sells DVD players. The corporation also offers its customers a 4-year warranty contract. During 2017, Concord sold 20,000 warranty contracts at $87 each. The corporation spent $194,000 servicing warranties during 2017, and it estimates that an additional $970,000 will be spent in the future to service the warranties. (a) Your answer is correct. Prepare Concord's journal entry 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 O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash 1740000 Unearned Warranty Revenue 1740000 Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS SHOW SOLUTION LINK TO TEXT Attempts: 2 of 15 used (b) Your answer is correct. Prepare Concord's journal entry 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.) Account Titles and Explanation Warranty Expense Debit Credit 194000 Inventory 194000 Click if you would like to Show Work for this question: Open Show Work