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 $$2\mathrm{.}40$; in addition, it costs $$1\mathrm{.}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$)$:

$\backslash$table$[[,2025,2026$ prepare the general journal entriws that should be made in $2025$ and $2026$ related to the above plan. Then indicate the account names, amounts, and classifications of the items related to the premium plan that would appear on the Sunland Candy Company balance sheet and income statement at the end of $2025$ and $2026$