Prepare the general journal entries that should be made in 2025 and 2026 related to the above plan by Ivanhoe Candy. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit 2025 Premium Inventory Cash (To record purchase of coffee mugs) Cash Sales Revenue (To record sale of candy bars) Cash Premium Expense Premium Inventory (To record coffee mugs offered for wrappers redeemed) Premium Expense Premium Liability (To record liability against expected redemption of wrappers) 2026 Premium Inventory Cash (To record purchase of coffee mugs) Cash Sales Revenue (To record sale of candy bars) Cash Premium Liability (To record purchase of coffee mugs) Cash Sales Revenue (To record sale of candy bars) Cash Premium Liability Premium Expense Premium Inventory (To record coffee mugs offered for wrappers redeemed) Premium Expense Premium Liability (To record liability against expected redemption of wrappers) Ivanhoe Candy Company offers a coffee mug as a premium for every ten $1 candy bar wrappers presented by customers together with $2. The purchase price of each mug to the company is $2.40; in addition, it costs $1.60 to mail each mug. The results of the premium plan for the years 2025 and 2026 are as follows (assume all purchases and sales are for cash): Indicate the account names, amounts, and classifications of the items related to the premium plan that would appear on the Ivanhoe Candy Company balance sheet and income statement at the end of 2025 and 2026