Streep Factory provides a 2-year warranty with one of its products which was first sold in 2015 for ¥4,000,000. Streep estimates that ¥450,000 will be spent in the future to service warranty claims related to the 2015 sales. In 2015, Streep spent ¥130,000 servicing warranty claims. Prepare the journal entries to record the sale, warranty costs, and related warranty expenditures in 2015.