Tamarisk Company offers a set of building blocks to customers who send in 3 UPC codes from Tamarisk cereal, along with 60. The block sets cost Tamarisk $1.00 each to purchase and 50 each to mail to customers. During 2020, Tamarisk sold 1,008,000 boxes of cereal. The company expects 30% of the UPC codes to be sent in. During 2020, 100,800 UPC codes were redeemed. Prepare Tamarisks December 31, 2020, adjusting entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)