During 2020, Marshall Mathers Corp. offered customers a $20 cash rebate on purchases over $200. At the time of any purchase over $200, customers can choose to provide their address to Mathers. Those who do will receive a $20 prepaid debit card in the mail within 60 days. By the end of 2020, Mathers had sales totaling $240,000, and 800 customers applied for rebates totaling $16,000. By the end of 2020, $10,000 in debit cards had been mailed, and the remaining $6,000 in debit cards will be mailed in January 2021. How much should Mathers recognize as revenue in its 2020 income statement?