Supergreen Grocers, Inc. offered its customers a free baking pan in exchange for 100 green stickers. Customers earn 1 green sticker for each $ 10 of groceries purchased at Supergreen during 2015. During 2015, Supergreen purchased with cash 1,100 baking pans at $ 8 each and sold $ 3.2 million of groceries. Supergreen expects about 38% of its customers to redeem the stickers. In 2016, consumers redeemed 105,000 stickers. Provide all necessary journal entries related to the baking pan offer.