HAYTT CO. OFFERS A COFFEE MUG AS A PREMIUM FOR EVERY TEN 50-CENT CANDY BAR WRAPPERS PRESENTED BY CUSTOMERS TOGETHER WITH $1.00. THE PURCHASE PRICE OF EACH MUG TO THE COMPANY IS 90 CENTS; IN ADDITION IT COSTS 60 CENTS TO MAIL EACH MUG. THE RESULTS OF THE PREMIUM PLAN FOR THE YEARS 2014 AND 2015 ARE AS FOLLOWS (ASSUME ALL PURCHASES AND SALES ARE FOR CASH): 2014 2015 COFFEE MUGS PURCHASED 720,000 800,000 CANDY BARS SOLD 5,600,000 6,750,000 WRAPPERS REDEEMED 2,800,000 4,200,000 2014 WRAPPERS EXPECTED TO BE REDEEMED IN 2015 2,000,000 2015 WRAPPERS EXPECTED TO BE REDEEMED IN 2016 2,700,000 INSTRUCTIONS PREPARE THE GENERAL JOURNAL ENTRIES THAT SHOULD BE MADE IN 2014 AND 2015 RELATED TO THE ABOVE PLAN BY HAYTT CO. INDICATE THE ACCOUNT NAMES, AMOUNTS, AND CLASSIFICATIONS OF THE ITEMS RELATED TO THE PREMIUM PLAN THAT WOULD APPEAR ON THE HAYTT CO. STATEMENT OF FINANCIAL POSITION AND INCOME STATEMENT AT THE END OF 2014 AND 2015. HAYTT CO. OFFERS A COFFEE MUG AS A PREMIUM FOR EVERY TEN 50-CENT CANDY BAR WRAPPERS PRESENTED BY CUSTOMERS TOGETHER WITH $1.00. THE PURCHASE PRICE OF EACH MUG TO THE COMPANY IS 90 CENTS; IN ADDITION IT COSTS 60 CENTS TO MAIL EACH MUG. THE RESULTS OF THE PREMIUM PLAN FOR THE YEARS 2014 AND 2015 ARE AS FOLLOWS (ASSUME ALL PURCHASES AND SALES ARE FOR CASH): 2014 2015 COFFEE MUGS PURCHASED 720,000 800,000 CANDY BARS SOLD 5,600,000 6,750,000 WRAPPERS REDEEMED 2,800,000 4,200,000 2014 WRAPPERS EXPECTED TO BE REDEEMED IN 2015 2,000,000 2015 WRAPPERS EXPECTED TO BE REDEEMED IN 2016 2,700,000 INSTRUCTIONS PREPARE THE GENERAL JOURNAL ENTRIES THAT SHOULD BE MADE IN 2014 AND 2015 RELATED TO THE ABOVE PLAN BY HAYTT CO. INDICATE THE ACCOUNT NAMES, AMOUNTS, AND CLASSIFICATIONS OF THE ITEMS RELATED TO THE PREMIUM PLAN THAT WOULD APPEAR ON THE HAYTT CO. STATEMENT OF FINANCIAL POSITION AND INCOME STATEMENT AT THE END OF 2014 AND 2015