Wynn Company offers a set of building blocks to customers who send in 3 UPC codes from Wynn cereal, along with $0.85. The block sets cost Wynn $1.30 each to purchase and $0.65 each to mail to customers. During 2010, Wynn sold 1,292,400 boxes of cereal. The company expects 30% of the UPC codes to be sent in. During 2010, 129,240 UPC codes were redeemed. Prepare Wynn's December 31, 2010 adjusting entry