Kingbird offers an MP$3$ download $($seven$-$single medley$)$ as a premium for every $5$ candy

bar wrappers presented by customers together with $$2\mathrm{.}90.$ The candy bars are sold by

the company to distributors for $30$ each. The purchase price of each download code to

the company is $$2\mathrm{.}65.$ In addition, it costs $50$$ 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.$)$

Dremium imwartery

Cosh

$($To record purchase of MP$3$ downloads.$)$

con

Seles Reverue

$($To record the sale of candy burs.$)$

cesh

Premum Experse

Dremum Lieillty

Premium imeritory

$($To record the resemption of wrappers, the receipt and the

maling MP$3$ downloads.$)$

Dremlum Bxpenas

Pramlum Lielellity

$953400$

$21000$