Please help me calculate 2018 Inventory premium AT THE VERY BOTTOM I am so lost and keep getting it wrong.

Problem 13-9 Ayayai Company offers an MP3 download (seven-single medley) as a premium for every 5 candy bar wrappers presented by customers together with $2.75. The candy bars are sold by the company to disributors for 30 cents each. The purchase price of each download code to the company is $2.50. In addition, it costs 50 cents to distribute each code. The results of the premium plan for the years 2017 and 2018 are as follows. (All purchases and sales are for cash.) 2017 2018 MP3 codes purchased 380,000 501,600 Candy bars sold 2,694,500 2,613,000 Wrappers redeemed 1,824,000 2,280,000 2017 wrappers expected to be redeemed in 2018 440,800 2018 wrappers expected to be redeemed in 2019 532,000 Prepare the journal entries that should be made in 2017 and 2018 to record the transactions related to the premium plan of the Ayayai Company. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 1,525.,) Debit Account Titles and Explanation Credit 2017 950000 Inventory of Premium:s 950000 Cash (To record the premium inventory.) Cash 808350 Sales Revenue 808350 (To record the sales.) 82000 Cash 820800 91200 Premium Expense Inventory of Premiums 912000 (To record the expense associated with the sale.) 22040 Premium Expense Premium Liability 22040 (To record the premium liability.) 2018 Inventory of Premiums 1254000 Cash 1254000 (To record the premium inventory.) Cash 783900 Sales Revenue 783900 (To record the sales.) Cash 1026000 91960 Premium Expense 22040 Premium Liability Inventory of Premiums 1140000 (To record the expense associated with the sale.) (To record the expense associated with the sale.) Premium Expense 26600 Premium Liability 26600 (To record the premium liability.) SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT LINK TO TEXT Your answer is partially correct. Try again. Indicate the amounts for each accounts, and classifications of the items related to the premium plan that would appear on the balance sheet and the income statement at the end of 2017 and 2018 Amount Account 2017 2018 Classification Inventory of Premiums 38000 190000Current Asset Premium Liability 22040 26600Current Liability T-1132e L- 118560 T Selling Expense Premium Expense