Shamrock Company includes one coupon in each box of soap powder that it packs, and $10$ coupons are redeemable for a premium $($a kitchen utensil$).$ In $2025,$ Shamrock Company purchased $8,600$ premiums at $75$ cents each and sold $108,000$ boxes of soap powder at $$3\mathrm{.}60$ per box; $40,000$ coupons were presented for redemption in $2025.$ It is estimated that $60\%$ of the coupons will eventually be presented for redemption.

Prepare all the entries that would be made relative to sales of soap powder and to the premium plan in $2025.($If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts. Credit account titles are automatically indented when amount is entered.