Prepare the journal entries that should be made in 2025 and 2026 to record the transactions related to the premium plan of\ Marigold. (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 0 decimal places, e.g. 1,525. List all debit\ entries before credit entries.)

Marigold offers an MP3 download (seven-single medley) as a premium for every 5 candy bar wrappers presented by customers together with $3.50. The candy bars are sold by the company to distributors for 30$ each. The purchase price of each download code to the company is $3.25. In addition, it costs 50 to distribute each code. The results of the premium plan for the years 2025 and 2026 are as follows. (All purchases and sales are for cash.) (a) Prepare the journal entries that should be made in 2025 and 2026 to record the transactions related to the premium plan of Marigold. (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 0 decimal places, e.g. 1,525. List all debit entries before credit entries.)