Sage Hill Stores started a customer loyalty program at the beginning of $2023$ in which customers making cash purchases of gasoline at Sage Hill Gas Bars are issued rewards in the form of grocery coupons. For each litre of gasoline purchased, the customer gets a grocery coupon for $3\mathrm{.}40$ cents that can be redeemed in Sage Hill Food Stores. The coupons have no expiry date. Sage Hill Stores began selling gift cards in $2024$ that do not have expiry dates.

The following are selected transactions in $2023$ and $2024$:

In $2023,$ the Gas Bars sold $3\mathrm{.}60$ million litres of gasoline resulting in gas sales of $$4,320,000.$ Grocery coupons were issued with these sales. The expected redemption rate for the grocery coupons is $75\%.$

In $2023,$ customers redeemed $$50,800$ of the grocery coupons in the Food Stores.

In $2024,$ the Gas Bars sold $4\mathrm{.}35$ million litres of gasoline resulting in gas sales of $$5,655,000.$ Grocery coupons were issued with these sales. The expected redemption rate for the grocery coupons is $72\%.$

In $2024,$ customers redeemed $$58,300$ of the grocery coupons in the Food Stores.

In $2024,$ customers purchased $$91,600$ of gift cards, and $$49,800$ of the revenue from gift card sales was to be recorded by the end of the year.

What balances will be included in current liabilities at December $31,2023$ and $2024,$ regarding the customer loyalty program and gift cards? $($Round answers to $0$ decimal places, e$.$g$.5275.)$