Cullumber Company offers a set of building blocks to customers who send in $3$ UPC codes from Cullumber cereal, along with $50.$ The block sets cost Cullumber $$1\mathrm{.}30$ each to purchase and each to mail to customers. During $2025,$ Cullumber sold $1,536,000$ boxes of cereal. The company expects $30\%$ of the UPC codes to be sent in$.$ During $2025,153,600$ UPC codes were redeemed. Prepare Cullumber's December $31,2025,$ 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 amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

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