Identifying and Recording Customer Option for Additional Merchandise

Cost of sales is $45\%$ of the selling price.

Two performance obligations

b$.$ Record the journal entry to record revenue in the first day of the promotion period using the relative percentages to allocate standalone selling prices.

$-$Note: Carry all decimals in calculations; round the final answer to the nearest dollar

c$.$ Only $25\%$ of the coupons were redeemed during the redemption period on qualifying purchases of $$13,800.$ Record the entry for the redemption of the coupons, ignoring the cost entries.

d$.$ If the coupons, instead, offered $20\%$ on future purchases $($otherwise$,$ same facts as before$),$ how would the answers change to parts a and b$,$ if at all?