Brief Exercise 13-13 Pina Factory provides a 2-year warranty with one of its products which was first sold in 2017. Pina sold $988,300 of products subject to the warranty. Pina expects $113,090 of warranty costs over the next 2 years. In that year, Pina spent $72,570 servicing warranty claims. Prepare Pina'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, slect "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