Metropolis Books sold 50,800 copies of a best-selling novel in July for $13 each. Included in each book was a $3 mail-in rebate for a future book purchase if the customer sends in proof of purchase with a completed rebate form. Metropolis estimates that 14% of the purchasers will claim the rebate.

Calculate the sales revenue and the unearned revenue related to the loyalty program that Metropolis earned in July on this book. (Round answers to 0 decimal places, e.g. 5,276. Do not round intermediate calculation.)

Earned revenue		$
Unearned revenue		$

List of Accounts

Prepare the journal entry to record the sale and the unearned revenue Metropolis Books should record. (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 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
(To record sales and unearned revenue related to the loyalty program.)