The Jack Lalanne Company manufactures a high protein energy bar sold exclusively at major league baseball games. To increase sales they offer an official major league baseball as a promotion when a customer remits 4 sports bar wrappers along with $2.00. The sports bars are sold at major league games for $3.00 each. It costs the company $1.60 for each baseball, and an additional $.80 to process and ship each ball to customers. Results of the promotion during the 2017 baseball season (including the World Series) are shown below, all transactions are for cash: Baseballs Purchased.. 17,000 Sports Bars sold 93,500 Wrappers redeemed in 2017... 59,400 2017 season wrappers expected to be redeemed in early 2018. 7,800 Required: a. Prepare all journal entries that should be made in the 2017 season related to the protein energy bar sales and premium promotion of the Jack Lalanne Company. b. Indicate the account names, their balances, and their classification related to the premium promotion that should appear on the balance sheet as of December 31, 2017, and the income statement for the year ending December 31, 2017.