offers an MP3 download (seven-single medley) as a premium for every 6 candy bar wrappers presented by customers together with $2.60. The candy bars are sold by the company to distributors for 30 each. The purchase price of each download code to the company is $2.35. 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 270,000 356,400 MP3 codes purchased 2,993,500 2,832,900 Candy bars sold 1,296,000 1,620,000 Wrappers redeemed 2025 wrappers expected to be redeemed in 2026 313,200 378,000 2026 wrappers expected to be redeemed in 2027 (a) 1 2 Prepare the journal entries that should be made in 2025 and 2026 to record the transactions related to the premium