In March 2021, Roma Pasta Company began including one coupon in each package of pasta that it sells and offering a pasta fork in exchange for $.50 and 5 coupons. The forks cost Roma Pasta $.80 each. It is estimated that 40% of the coupons will eventually be redeemed. At the end of 2021, Roma Pasta had $18,500 in its Liability for Coupons and 40,000 forks in inventory. During 2022, Roma Pasta sold 1,200,000 packages of pasta, and 350,000 coupons were redeemed. In 2022, Roma Pasta purchased 80,000 additional pasta forks. What journal entries would Roma Pasta make during 2022 to reflect these transactions and to make adjustments? (Omit entry to record sales.) In its 12/31/22 balance sheet, what amount should Roma Pasta report as its liability for coupons, inventory of forks, and coupon expense