Steig's Sports Store has a customer loyalty program in which it issues points to customers for every cash purchase that can be applied to future purchases. For every dollar spent, a customer receives three points. Each point is worth one cent. There is no expiry date on the points. Steig's estimates that 44% of the points issued will eventually be redeemed. Steig's has a December 31 year end. The program was started in 2020. During 2020, 990,000 points were issued. Sales for 2020 were $390,000. In 2021, 1,380,000 points were issued. Total sales for 2021 were $490,000. What is the stand-alone value of the points issued in 2020? In 2021? 2020 $ 9900 2021 $ 13800 List of Accounts Prepare the journal entries to record the sales for 2020 and 2021. (Round answers to O decimal places, e.g. 1,575. 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.) Date Account Titles and Explanation 2020 Cash Debit Credit 390.000 Revenue 2021 Unearned Revenue (To record sales and unearned revenue related to loyalty program.) Cash Revenue Unearned Revenue (To record sales and unearned revenue related to loyalty program.) 490,000