Carla Factory provides a 2-year warranty with one of its products which was first sold in 2017. Carla sold $932,500 of products subject to the warranty. Carla expects $137,130 of warranty costs over the next 2 years. In that year, Carla spent $66,530 servicing warranty claims. Prepare Carlas 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.)