Shamrock Company offers a set of building blocks to customers who send in $3$ UPC codes from Shamrock cereal, along with $60.$ The block sets cost Shamrock $$1\mathrm{.}30$ each to purchase and $60$ each to mail to customers. During $2025,$ Shamrock sold $1,020,000$ boxes of cereal. The company expects $30\%$ of the UPC codes to be sent in$.$ During $2025,102,000$ UPC codes were redeemed. Prepare Shamrock's December $31.2025,$ adjusting entry