Sunland Candy Company offers a coffee mug as a premium for every ten $1 candy bar wrappers presented by customers together with $2. The purchase price of each mug to the company is $2.40; in addition, it costs $1.60 to mail each mug. The results of the premium plan for the years 2025 and 2026 are as follows {assume all purchases and sales are for cash): 2025 2026 Coffee mugs purchased 740,000 780,000 Candy bars sold 5,600,000 6,790,000 Wrappers redeemed 2,600,000 4,150,000 2025 wrappers expected to be redeemed in 2026 2,100,000 2026 wrappers expected to be redeemed in 2027 2,680,000 (a) Prepare the general journal entries that should be made in 2025 and 2026 related to the above plan by Sunland Candy. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry\" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit 2025 (To record purchase of coffee mugs) (To record sale of candy bars) (To record coffee mugs offered for wrappers redeemed) 2026 (To record coffee mugs offered for wrappers redeemed) (To record liability against expected redemption of wrappers) . ] (To record purchase of coffee mugs) 1] (To record sale of candy bars) (To record coffee mugs offered for wrappers redeemed) 1] (To record liability against expected redemption of wrappers)