q3) pls include number amount for each transactiom

Save-Always Stores started a customer loyalty program at the beginning of 2020 in which customers making cash purchases of gasoline at Save-Always Gas Bars are issued rewards in the form of grocery coupons. For each litre of gasoline purchased, the customer gets a grocery coupon for 3.20cents that can be redeemed in Save-Always Food Stores. The coupons have no expiry date. Save-Always Stores began selling gift cards in 2021 that do not have expiry dates. The following are selected transactions in 2020 and 2021: 1 In 2020, the Gas Bars sold 3.70 million litres of gasoline resulting in gas sales of $4,440,000. Grocery coupons were issued with these sales. The expected redemption rate for the grocery coupons is 80%. 2 In 2020, customers redeemed $51,800 of the grocery coupons in the Food Stores. . 3 In 2021, the Gas Bars sold 4.70 million litres of gasoline resulting in gas sales of $6,110,000. Grocery coupons were issued with these sales. The expected redemption rate for the grocerv coupons is 84%. . 4 In 2021, customers redeemed $55,600 of the grocery coupons in the Food Stores. 5 In 2021, customers purchased $86,200 of gift cards, and $47,100 of the revenue from gift card sales was to be recorded by the end of the year. B)Record the above transactions. (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 0 for the amounts. Round answers to 0 decimal places, e.g. 5275.) c)What balances will be included in current liabilities at December 31, 2020 and 2021, regarding the customer loyalty program and gift cards? (Round answers to 0 decimal places, e.g. 5275.)