Teal Mountain Stores started a customer loyalty program at the beginning of $2023$ in which customers making cash purchases of

gasoline at Teal Mountain Gas Bars are issued rewards in the form of grocery coupons. For each litre of gasoline purchased, the

customer gets a grocery coupon for $3\mathrm{.}00$ cents that can be redeemed in Teal Mountain Food Stores. The coupons have no expiry date.

Teal Mountain 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 $3\mathrm{.}40$ million litres of gasoline resulting in gas sales of $$4,080,000.$ Grocery coupons were issued

with these sales. The expected redemption rate for the grocery coupons is $69\%.$

In $2023,$ customers redeemed $$54,400$ of the grocery coupons in the Food Stores.

In $2024,$ the Gas Bars sold $5\mathrm{.}25$ million litres of gasoline resulting in gas sales of $$6,825,000.$ Grocery coupons were issued

with these sales. The expected redemption rate for the grocery coupons is $78\%.$

In $2024,$ customers redeemed $$58,500$ of the grocery coupons in the Food Stores.

In $2024,$ customers purchased $$92,000$ of gift cards, and $$50,000$ 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. List all debit entries before credit entries. Round

answers to $0$ decimal places, e$.$g$.5275.$ Do not round intermediate calculations.$)$

Date Account Titles

Debit

Credit

${2023}_{?}$

$$

$[$

Unsarnad Revenuz $-$ Loyalty Program

$2$

Unearnad Revenuz $-$ Loyalty Program

Revenuz from Rewards Program

${2024}_{?}$

L

$[$