Metropolis Books sold 51,400 copies of a best-selling novel in July for $11 each. Included in each book was a $7 mail-in rebate for a future book purchase if the customer sends in proof of purchase with a completed rebate form. Metropolis estimates that 15% 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 $

Prepare the journal entry to record the sale and the unearned revenue Metropolis Books should record Unearned revenue $