Current Attempt in Progress Oriole offers an MP3 download (seven-single medley) as a premium for every 6 candy bar wrappers presented by customers together with $3.00. 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 $2.75. In addition, it costs 50 cents to distribute each code. The results of the premium plan for the years 2020 and 2021 are as follows. (All purchases and sales are for cash.) 2020 2021 MP3 codes purchased 315,000 415,800 Candy bars sold 2,636,300 2,480,500 Wrappers redeemed 1,512,000 1,890,000 2020 wrappers expected to be redeemed in 2021 2021 wrappers expected to be redeemed in 2022 365,400 441,000 (a) (b) -Your answer is partially correct. 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 2020 and 2021. Account Inventory of $ SA Premiums Premium Liability Premium Expense Amount 2020 2021 866250 Classification 1143450 Current Asset 15225 15225 Current Liability 63000 18375 Current Liability >