Sunland Company offers a set of building blocks to customers who send in 3 UPC codes from Sunland cereal, along with 50c. The block sets cost Sunland $1.00 each to purchase and 60 each to mail to customers. During 2020, Sunland sold 960,000 boxes of cereal . The company expects 30% of the UPC codes to be sent in. During 2020, 96,000 UPC codes were redeemed. Prepare Sunland's December 31, 2020, adjusting entry. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically Indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit