please answer a, b, c, & d ! (:

Muggs Co. Includes one coupon in each bag of dog food it sells. In return for eight coupons, customers receive a leash. On January 1, Muggs purchased 40.000 leashes at a cost of $4 each. During 2017. Muggs sold 500.000 bags of dog food at a price of $15 each. Muggs estimates that 45 percent of the coupons will be redeemed. In 2017, 120,000 coupons were redeemed, and 15,000 leashes were shipped to customers. a. What journal entry should be recorded when the leashes are purchased on January 12 b. What journal entry should be recorded to recognize revenue from the sale of dog food during 20177 c. What journal entry should be recorded to recognize premium expense during 2017 d. What journal entry should be recorded when the leashes are shipped to customers during 2017