A retailer initiates an advertising campaign, which allows a customer to receive a coupon for a free gaming system DVD with the purchase of three gaming system DVDs in a single purchase for $$225(3$ x $$75).$ To receive the free gaming system DVD coupon, the customer fills out a request form and mails it to the retailer prior to the expiration date. The retailer estimates, based on recent experience with similar promotions, that $80\%$ of the customers will complete the mail$-$in rebate required to receive the free gaming system DVD$.$ The cost of the DVD to the retailer is $$54,$ and its standalone selling price is $$75.$

Required

b$.$ Prepare the journal entry for sales and cost of sales for $120$ sales transactions in which $3$ gaming system DVDs were sold as part of each transaction.

Note: Round amounts to the nearest whole dollar.

$\backslash$table$[[$Account Name,Dr$.,$Cr$.,],[$Cash$,vv,12,000,0x$