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Blue Factory provides a 2-year warranty with one of its products which was first sold in 2017. Blue sold $951,800 of products subject to the warranty. Blue expects $121,810 of warranty costs over the next 2 years. In that year, Blue spent $67,160 servicing warranty claims. Prepare Blue'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.) Date During 2017 2017 12/31/17 Account Titles and Explanation Debit Credit