include calculation pls.

FVR Corporation sold Sugar Frosted Cocoa Bombs, a children's breakfast cereal. As a promotion, FVR offered its customers a free music CD in exchange for 4 boxtops, plus $3.00 to cover postage and handling. The CD cost PVR $3.25, and postage costs to mail the CDs out to customers were $2.50. PVR estimated that 70% of its customers would redeem boxtops. FVR purchased 10,000 CDs at the start of the promotion in November, 2020. 100,000 boxes of cereal were sold during November and December, 2020, and PVR's year-end was December 31. Prior to the end of the fiscal year, 6,000 customers took advantage of the offer, which continued until February, 2021. FVR follows ASPE and uses the expense approach to account for its premiums. Prepare the journal entry to record the purchase of the promotional CDs. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account tles and enter o for the amounts.) Account Titles and Explanation Debit Credit Prepare the journal entry to record the redemption by 6,000 customers. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Account Tlues and Explanation Debit Credit Prepare the journal entry to record the year-end accrual entry for estimated premium expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit