please help

XYZ Co. has a program for customers where it provides a free \"gift" after they purchase a product for $200. The gift costs $20 per customer but the value to the customer is $30 for the gift. The gift can be redeemed up to one year from purchase. In 2020, XYZ purchased 600 "gifts", sold 1000 products under {His pJgram, and provided 400 gifts to customers. It is expected that only 00% of customers will redeem e gi . A} Prepare the journal entries for all of 2020 (including the sales) to account for the above assuming the revenue approach is used for the "gift"