Supergreen Grocers, Inc. offered its customers a free baking pan in exchange for 100 green stickers. Customers earn I green sticker for each $10 of groceries purchased at Supergreen during 2018. During 2018, Supergreen purchased with cash 1,100 baking pans at $8 each and sold $3.2 million of groceries. Supergreen expects about 38% or its customers to redeem the stickers. In 2019, consumers redeemed 105,000 stickers. Provide all necessary journal entries related to the baking pan offer.