Accrued Product Warranty Ford Motor Company (F) disclosed the following estimated Product warranty payable for two recent years: Ford's sales in its automotwe sector were $143,599 millon in Year 2 and $148,204 millon in Year 1 . Assume that the total paid on warnanty claims duning Year 2 was $4,360 million. a. Ilustrate the effects on the accounts and financial statements for the Year 2 product warranty expense, If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases, cash outflows, and the income statement effects that decrease net income as negative amounts. Enter amounts in millions. b. All of the following are reasons why rord's total warranty liatility might decrease except