Ford Motor Company $($F$)$ disclosed the following estimated Product warranty payable for two recent years.

Product warranty payable $$5,702$$$5,137$

Ford's sales in its automotive sector were $$143,599$ million in Year $2$ and $$148,294$ million in Year $1.$ Assume that the total paid on warranty claims during Year $2$ was $$4,360$ million. blank. Enter account decreases, cash outflows, and the income statement effects that decrease net income as negative amounts.

Enter amounts in millions.

Finandial statement Effects

Balance Sheet

b$.$ All of the following are reasons why Ford's total warranty liability might decrease except: