Canada Accounting Homework Help (Warranty?)

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Hello I am having some trouble with accounting homework, hopefully someone can help.

The Question: A company selling computer software/hardware signed 10 new contracts each sale was worth $100,000. The sale includes visualization software and video conferencing hardware. The hardware does not include any warranty provision but the software includes 2 years of free software support. The software support is sold separately to customers for $20,000 per year when free support ends. Assuming the company can estimate the service costs

I am not sure how this could be recorded. Would it be a warranty liability and expense.
 

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