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Culver Corp. offers its customers a 5-piece knife set in exchange for $12 and the purchase of its CC Cookware set. The company purchased 3,050 units of the 5-piece knife sets at $16 each. It estimates that 70% of customers will participate in the promotion and that 5% of the amount received from customers relates to the awarded premiums. In 2024 , the company sold 3,780 cookware sets at a sales price of $121 resulting in sales revenue of $457,380. By the end of the year, 2,570 customers took advantage of the promotion. Prepare the appropriate journal entries assuming Culver follows IFRS and uses the revenue approach. Ignore any cost of goods sold entry. (Do not round intermediate calculations. Round answers to 0 decimal places, e.g. 5,125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Unearned Revenue \begin{tabular}{|r|} \hline 320166 \\ \hline \end{tabular} Sales Revenue \begin{tabular}{|r|} \hline 320166 \\ \hline \end{tabular} (To recognize sales revenue)