Carla Vista Music Shop gives its customers coupons redeemable for a poster plus a Bo Diddley CD. One coupon is issued for each dollar of sales. On the surrender of 100 coupons and $6.00 cash, the poster and CD are given to the customer. It is estimated that 80% of the coupons will be presented for redemption. Sales for the first period were $730,000, and the coupons redeemed totaled 410,000. Sales for the second period were $880,000, and the coupons redeemed totaled 730,000. Carla Vista Music Shop bought 20,000 posters at $2.5/poster and 20,000 CDs at $8.5/CD. Prepare the following entries for the tivo periods, assuming all the coupons expected to be redeemed from the first period were redeemed by the end of the second period