Allowance for Expropriation (Plant Assets) 2025 Premium Inventory 994500 Cash (To record purchase of MP3 downloads.) Cash 842970 Sales Revenue (To record the sale of candy bars.) Cash Premium Expense Premium Inventory (To record the redemption of wrappers, the receipt and the mailing MP3 downloads.) Premium Expense Premium Liability (To record the estimated liability for the premium claims.) 18850 2026 SUTA Taxes Payable Trucks Unearned Gift Card Revenue Unearned Revenue Unearned Subscriptions Revenue Unearned Warranty Revenue Union Dues Payable Wages Payable Warranty Expense Warranty Liability Warranty Revenue Withholding Taxes Payable (To record purchase of MP3 downloads.) (To record the sale of candy bars.) (To record the redemption of wrappers, the receipt and the mailing MP3 downloads.) (To record the estimated liability for the premium claims.) eTextbook and Media List of Accounts Assistance Used Accounts Payable Accounts Receivable Premium Expense Premium Inventory Premium Liability Purchases Purchase Discounts Purchase Discounts Lost Purchase Returns and Allowances Refundable Deposit Liability Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Revenue (Breakage) Sales Taxes Payable Subscriptions Revenue Supplies SUTA Taxes Payable Trucks Unearned Gift Card Revenue Unearned Revenue Sunland offers an MP3 download (seven-single medley) as a premium for every 6 candy bar wrappers presented by customers together with $2.80. The candy bars are sold by the company to distributors for 30/ each. The purchase price of each download code to the company is $2.55. In addition, it costs 50 to distribute each code. The results of the premium plan for the years 2025 and 2026 are as follows. (All purchases and sales are for cash.) (a) Prepare the journal entries that should be made in 2025 and 2026 to record the transactions related to the premium plan of Sunland. (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. Round answers to 0 decimal places, eg. 1,525. List all debit entries before credit entries.) Prepare the journal entries that should be made in 2025 and 2026 to record the transactions related to the premium plan of Sunland. (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. Round answers to 0 decimal places, eg. 1,525. List all debit entries before credit entries.) Sunland offers an MP3 download (seven-single medley) as a premium for every 6 candy bar wrappers presented by customers together with $2.80. The candy bars are sold by the company to distributors for 30 q each. The purchase price of each download code to the company is $2.55. In addition, it costs 50 to distribute each code. The results of the premium plan for the years 2025 and 2026 are as follows. (All purchases and sales are for cash.) (a) Prepare the journal entries that should be made in 2025 and 2026 to record the transactions related to the premium plan of