Windsor Factory provides a $2-$year warranty with one of its products which was first sold in $2025.$ Windsor sold $$940,900$ of products

subject to the warranty. Windsor expects $$122,010$ of warranty costs over the next $2$ years. In that year, Windsor spent $$74,460$

servicing warranty claims. Prepare Windsor'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.$)$

During $2025$

$($To record payment for warranty costs incurred$)$

$($To record sales$)$

$\frac{12}{31}\frac{?}{25}$