Wildhorse Inc. is a publicly traded snack food company focused on snacks and candies from around the world. On a monthly basis, the

company boxes snacks and candies from a different country, along with facts about each and a scorecard for tracking favourites. The

boxes can be purchased at specialty shops and are available for annual subscription.

The consumer can choose between two annual subscriptions, the Good Box for $$180$ annually and the Oh So Good Box for $$252$

annually. Subscriptions are paid in advance and are non$-$cancellable. Wildhorse sold for cash $10,100$ subscriptions on October $1,2024,$

of which $20\%$ were Oh So Good Box subscriptions.

Single Good Boxes can be purchased at specialty shops. Wildhorse charges the shops $$8$ per box. Normally, $2,800$ boxes are delivered

to specialty shops each month, with $20\%$ of these being returned unsold. Of the $2,800$ boxes sent out in October $2024,$ all were sold

on account, and none of the returned boxes are expected to be resold and are scrapped. Unsold boxes are returned by shops in the

following month.

The products in the Good Boxes cost Wildhorse

$$5$ per box, while the products in the Oh So Good Box cost Wildhorse $$9$ per box.

List of Accounts $($b$)$

Prepare the required summary journal entries for the contract based on your analysis in part $($a$).($Credit account titles are

automatically indented when 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. Round answers to $0$ decimal places, eg$.125.$ List all debit entries before credit entries.$)$