Swifty Corp. offers a set of building blocks to customers who send in 3 codes from Swifty cereal, along with $1.00. Swifty purchased 99.800 building block sets in 2020 for $2.50 each, and paid for them by cash. During 2020,5 wifty sold 998,000 boxes of cereal for $4 per box. Swifty estimates that 10% of the sales amount received from customers relates to the building block sets to be awarded. Swifty expects 30% of the codes to be sent in, and in 2020,239,520 codes were redeemed. Prepare all necessary journal entries for 2020 if Swifty follows IFRS and prefers to use the revenue approach. (Round answers to 0 decimal ploces, es - 5,275. 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 0 for the amounts) Account Titles and Explanation Debit Credit (Torecord cash purchase of premiums) (To record cash sales) (Torecard redemption of codes) (To adjust unearned revenue) Prepare all necessary journal entries for 2020 if Swifty follows ASPE and prefers to use the expense approach. (Round answers to 0 decimal places, eg. 5,275. Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry ie maninad colert "Na Fntrv" for the account titles and enter O for the amounts.)