Please help

Zed Mart Inc. rewards its frequent shoppers with gift cards. The premium program awards members one oint for every dollar spent. Zed's provides members with a $10 gift card for every 1,000 points redeemed, which can then be used to purchase additional merchandise at Zed's. (Normally additional merchandise is purchased right after obtaining the gift cards). Additional information is as follows: -Points expire six years after they have been earned. 70% of the points are expected to be redeemed. -Zed allocated $14,895,000 of the revenue amount to sales and $105,000 to the reward program- in 2018 Zed's cash sales totalled $15,000,000, no sales are on account. -Zed's markup on cost is a constant 50% (ie: items costing $1 are sold for $1.50) -In 2019 Zed's customers redeemed 3,000,000 of the 2018 points earned; -In 2020, Zed's customers redeemed 4,500,000 of the 2018 points earned. Required: 1) Prepare a journal entry to record revenue transactions in 2018; 2) Prepare journal entries to record premium revenue and costs in 2019 and 2020