Crown Co. includes one coupon in each bag of cat food it sells. In return for 4 coupons and $1 cash, customers receive a cat toy that the company purchases for $1.50 each. Crown's experience indicates that 50 percent of the coupons will be redeemed. During 2021, 100,000 bags of cat food were sold at $4 each, 17,000 toys were purchased at $1.5 each, and 40,000 coupons were redeemed. Prepare all necessary journals for 2021