Se. Company in Ramallah offers a premium plan for its customers beginning 1/1/2019. The offer was for 100 NIS the customer received one coupon. Customers may exchange every 50 coupon and 30 Nis for a camera. The company pays 50 NIS for each camera and estimates that 70% of the coupons given to customers will be take the benefit 60% in the following year and 40% next following year.
The results of the premium plan for the years 2019 and 2020 are as follows (assume all purchases and sales are for cash):

                                                        2020                       2019
Sales                                         11,200,000                10, 900,000
   Purchases (cameras)               3500000                    3270000
   Premium liabilities(31/12)                                        2008000  

Required: Journalize the above economic events 2019,2020?