Carla Company offers a set of building blocks to customers who send in 3 UPC codes from Carla cereal, along with 50. The block sets cost Carla $1.00 each to purchase and 60 each to mail to customers. During 2020, Carla sold 960,000 boxes of cereal. The company expects 30% of the UPC codes to be sent in. During 2020, 96,000 UPC codes were redeemed. Prepare Carlas December 31, 2020, adjusting entry. (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 the amount is entered. Do not indent manually.)

Account Titles and Explanation

Debit Premium Expense

Credit Premium Liability

I just need the values, I already know the accounts.