Your answer is partially correct. Sheffield Company offers a set of building blocks to customers who send in 3 UPC codes from Sheffield cereal, along with 60$. The block sets cost Sheffield $1.00 each to purchase and 50$ each to mail to customers. During 2025 , Sheffield sold 1,008,000 boxes of cereal. The company expects 30% of the UPC codes to be sent in. During 2025, 100,800 UPC codes were redeemed. Prepare Sheffield'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.)