Kingbird Factory provides a $2-$year warranty with one of its products which was first sold in $2025.$ Kingbird sold $$932,300$ of products subject to the warranty. Kingbird expects $$118,280$ of warranty costs over the next $2$ years. In that year, Kingbird spent $$72,730$ servicing warranty claims. Prepare Kingbird'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. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[$During $2025],[,($To record payment for warranty cos$,,],[,($TC$$trecord sales$),,],[\frac{12}{31}\frac{?}{25}$