Indigo offers an MP3 download (seven-single medley) as a premium for every 5 candy bar wrappers presented by customers together with $3.50. The candy bars are sold by the company to distributors for 30 each. The purchase price of each download code to the company is $3.25. In addition, it costs 50 to distribute each code. The results of the premium plan for the years 2025 and 2026 are as follows. (All purchases and sales are for cash.) 2025 2026 MP3 codes purchased 360,000 475,200 Candy bars sold 2,825,000 2,546,500 Wrappers redeemed 1,728,000 2,160,000 2025 wrappers expected to be redeemed in 2026 417,600 2026 wrappers expected to be redeemed in 2027 504,000 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 2025 and 2026. Amount Account 2025 2026 Premium Inventory $ 360000 89 $ Premium Liability 59 Premium Expense 107280 EA Classification 277200 Current Asset Current Liability 112320 Selling Expense V