Brief Exercise 13-13 Martinez Factory provides a 2-year warranty with one of its products which was first sold in 2017. Martinez sold $1,022,800 of products subject to the warranty. Martinez expects $119,130 of warranty costs over the next 2 years. In that year, Martinez spent $63,630 servicing warranty claims. Prepare Martinez'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 O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 2017 To record sales) During 2017 To record warranty claims) 12/31/17