Coronado Company offers an MP3 download (seven-single medley) as a premium for every 5 candy bar wrappers presented by customers together with $3.10. The candy bars are sold by the company to distributors for 30 cents each. The purchase price of each download code to the company is $2.85. In addition, it costs 50 cents to distribute each code. The results of the premium plan for the years 2017 and 2018 are as follows. (All purchases and sales are for cash.) 2017 2018 MP3 codes purchased 320,000 422,400 Candy bars sold 2,664,700 2,554,300 Wrappers redeemed 1,536,000 1,920,000 2017 wrappers expected to be redeemed in 2018 371,200 2018 wrappers expected to be redeemed in 2019 448,000 Indicate the amounts for each accounts, and classifications of the items related to the premium plan that would appear on the balance sheet and the income statement at the end of 2017 and 2018.