Sage Factory provides a 2-year warranty with one of its products which was first sold in 2025. Sage sold $1,017,500 of products subject to the warranty. Sage expects $114,200 of warranty costs over the next 2 years. In that year, Sage spent $68,050 servicing warranty claims. Prepare Sage'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