I've asked this before and the expert got it wrong. Please do this if your certain how to do it, I am really stuck.

Exercise 6-03 b-c To increase sales, Bramble Inc., a public company following IFRS, implemented a customer loyalty program that rewards a customer with one loyalty point for every $35 of merchandise purchased. Each point is redeemable for a $2 discount on any purchases of Bramble merchandise in the next three years. After the program launched, during 2020, customers bought merchandise for $350,000 (all products are sold to provide a 40% gross profit) and earned 10,000 points redeemable for future purchases. The stand-alone selling price of the merchandise sold is $350,000. Based on prior experience with incentive programs like this, Bramble expects 8,000 points to be redeemed related to these sales. Prepare the journal entries for cash sales including the issuance of loyalty points for Bramble in 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round percentage allocations to 2 decimal places, e.g. 52.75 and final answers to o decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit Cash 350000 Unearned Revenue Sales Revenue (To record cash sales of products subject to loyalty points) Cost of Goods Sold 210000 210000 Inventory (To record cost of goods sold)