Indigo Factory provides a 2-year warranty with one of its products which was first sold in 2017. Indigo sold $943,300 of products subject to the warranty. Indigo expects $126,290 of warranty costs over the next 2 years. In that year, Indigo spent $66,930 servicing warranty claims. Prepare Indigos journal entry to record the sales (ignore cost of goods sold) and the December 31 adjusting entry, assuming the expenditures are inventory costs