In each box of cereal that it produces, Crackle Cereal Corp. includes a special coupon. The purchaser may redeem 10 coupons for a cheese grater (premium). Each grater costs Crackle $0.90. During 2014, Crackle purchased 6,000 graters and sold 200,000 boxes of cereal @ $3.50 per box. Based on past experience, Crackle estimates that 60% of the coupons will be redeemed. During 2014, 45,000 coupons were presented for redemption. During 2015, 8,000 graters were purchased. As well, Crackle sold 300,000 boxes of cereal at $3.75 per box, and 90,000 coupons were presented for redemption. Instructions (show any calculations) Prepare all the journal entries that would be made regarding the cereal sales and the premium plan in both 2014 and 2015.