I just need help with Inventory of Premiums in the last graph!

Shamrock offers an MP3 download (seven-single medley) as a premium for every 6 candy bar wrappers presented by customers together with $2.80. 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 $2.55. 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 Candy bars sold Wrappers redeemed 2020 wrappers expected to be redeemed in 2021 2021 wrappers expected to be redeemed in 2022 300,000 2,924,600 1,440,000 348,000 396,000 2,542,100 1,800,000 420,000 Prepare the journal entries that should be made in 2020 and 2021 to record the transactions related to the premium plan of the Shamrock. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 1,525.) Account Titles and Explanation Debit Credit 2020 Inventory of Premiums 765000 Cash 765000 (To record the premium inventory.) Cash 877380 Sales Revenue 877380 (To record the sales.) Cash 552000 Premium Expense 60000 Inventory of Premiums 612000 (To record the expense associated with the sale.) Premium Expense 14500 Premium Liability 14500 (To record the premium liability.) 2021 Inventory of Premiums 1009800 Cash 1009800 (To record the premium inventory.) Cash 762630 Sales Revenue 762630 (To record the sales.) Cash 690000 Premium Liability 14500 Premium Expense 60500 Inventory of Premiums 765000 (To record the expense associated with the sale.) Premium Expense 17500 Premium Liability 17500 (To record the premium liability.) 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. Amount Account 2020 2021 Classification Inventory of Premiums 22500 $ 90000 Current Asset Premium Liability 14500 17500 Current Liability Premium Expense 74500 78000 Selling Expense