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Question 23 Headland Factory provides a 2-year warranty with one of its products which was rst sold in 2017. Headland sold $945,600 of products subject to the warranty. Headland expects $118,030 of warranty costs over the next 2 years. In that year, Headland spent $76,670 servicing warranty claims. Prepare Headland'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 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Ti- and Explanation Debit Credit 2 E (To record sales) : E E Cl'o record warranty claims) 22