Windsor Factory provides a 2-year warranty with one of its products which was first sold in 2017. Windsor sold $932,300 of products subject to the warranty. Windsor expects $118,280 of warranty costs over the next 2 years. In that year, Windsor spent $72,730 servicing warranty claims. Prepare Windsors 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.)

Date	Account Titles and Explanation	Debit	Credit
2017
	(To record sales)
During 2017
	(To record warranty claims)
12/31/17