Rock Gasoline decided to implement a customer loyalty point program. For each litre of fuel sold, the customer earns one point. The points can be accumulated and redeemed later for gas, products in the store, or a car wash. In May, Rock had sales of $72,000, which epresents 58,800 litres. The fair value of all of the loyalty points awarded on these sales was $1,440. Required: Prepare the journal entry required to record the sales for May for Rock under IFRS. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the loyalty points provided for and balance recognised as sales. Note: Enter debits before credits