Sheffield Factory provides a 2-year warranty with one of its products which was first sold in 2025. Sheffield sold $1.010,100 of products subject to the warranty. Sheffield expects $113,910 of warranty costs over the next 2 years, In that year, Sheffeld spent \$63.100 servicing warranty claims. Prepare Sheffeld'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.)