RMM Corporation sold Sugar Frosted Cocoa Bombs, a children's breakfast cereal. As a promotion, RMM offered its customers a free music CD in exchange for four box tops, plus $3.00 to cover postage and handling. The CD cost RMM $3.25, and postage costs to mail the CDs out to customers were $2.50. RMM estimated that 70% of its customers would redeem box tops. RMM purchased 11.600 CDs at the start of the promotion in November, 2023. 176,000 boxes of cereal were sold during November and December. 2023, and RMM's year-end was December 31. Prior to the end of the fiscal year, 7,000 customers took advantage of the offer, which continued until February, 2024. RMM follows ASPE and uses the expense approach to account for its premiums. Prepare the journal entry to record the purchase of the promotional CDs for cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts)