Teal Company offers a set of building blocks to customers who send in $3$ UPC codes from Teal cereal, along with $60!in.$ The block sets

cost Teal $$1\mathrm{.}30$ each to purchase and $60$$ each to mail to customers. During $2025,$ Teal sold $1,020,000$ boxes of cereal. The company

expects $30\%$ of the UPC codes to be sent in$.$ During $2025,102,000$ UPC codes were redeemed. Prepare Teal's December $31,2025,$

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. List all debit entries before credit entries.$)$