Blossom Factory provides a $2-$year warranty with one of its products which was first sold in $2025.$ Blossom sold $$976,100$ of products

subject to the warranty. Blossom expects $$119,940$ of warranty costs over the next $2$ years. In that year, Blossom spent $$64,080$

servicing warranty claims. Prepare Blossom's journal entry to record the sales $($ignore cost of goods sold$)$ and the December $31$

adjusting entry, assuming the expenditures 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.$)$

During $2025$