Stellar offers an MP3 download (seven-single medley) as a premium for every 5 candy bar wrappers presented by customers together with $3.35. The candy bars are sold by the company to distributors for 30/ each. The purchase price of each download code to the company is $3.10. In addition, it costs 50$ 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.) Indicate the amounts for each accounts, and classifications of the items related to the premium plan that would appear on the balance sheet and the income statement at the end of 2025 and 2026