Pearl Factory provides a 2-year warranty with one of its products which was first sold in 2025 . Pearl sold $1,010,100 of products subject to the warranty. Pearl expects $113,910 of warranty costs over the next 2 years. In that year, Pearl spent $63,100 servicing warranty claims. Prepare Pearl'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.) Di 20 \begin{tabular}{l|l|} During \\ 2025 & Cash 1010100 \\ \hline \end{tabular} Sales Revenue (To record payment for warranty costs incurred) Warranty Expense 1000 Inventory (To record sales) 12/31/25 Warranty Expense 50810 Wages Payable