Skysong Factory provides a 2-year warranty with one of its products which was first sold in 2025 . Skysong sold $930,400 of products subject to the warranty. Skysong expects $124,050 of warranty costs over the next 2 years. In that year, Skysong spent $70,460 servicing warranty claims. Prepare Skysong'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.)