Pharoah Company offers a set of building blocks to customers who send in $3$ UPC codes from Pharoah cereal, along with $40.$ The

block sets cost Pharoah $$1\mathrm{.}10$ each to purchase and $70$ each to mail to customers. During $2025,$ Pharoah sold $1,152,000$ boxes of

cereal. The company expects $30\%$ of the UPC codes to be sent in$.$ During $2025,115,200$ UPC codes were redeemed. Prepare

Pharoah's December $31,2025,$ adjusting entry. $($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.

Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$