Stellar Jay Inc sells WIFI enabled bird feeders. At December 31, 2022, the company had a provision for warranties of $220,000. During 2023, sales of products for which warranties were provided amounted to $10 million. Warranty costs are expected to. amount to 4% of sales. During 2023, warranty costs of $430,000 were incurred. Assume Stellar Jay Inc has a December 31 year end and reports under IFS. Required: A) Prepare the entries for 2023 warranty transactions. B) What is the balance of warranty obligation on December 31, 2023, after adjustments