Brief Exercise 13-13 Sandhill Factory provides a 2-year warranty with one of its products which was first sold in 2017. Sandhill sold $943,300 of products subject to the warranty. Sandhill expects $126,290 of warranty costs over the next 2 years. In that year, Sandhill spent $66,930 servicing warranty claims. Prepare Sandhills 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.) Date Account Titles and Explanation Debit Credit During 2017 2017 12/31/17