Stellar Factory provides a 2 -year warranty with one of its products which was first sold in 2025. Stellar sold $1,010,100 of products subject to the warranty. Stellar expects $113,910 of warranty costs over the next 2 years. In that year, Stellar spent $63,100 servicing warranty claims. Prepare Stellar's journal entry to record the sales( ignore cost of goods sold) and the December 31 adjusting entry, assuming the expenditures are inventory costs