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