FBM Inc. sells clothing and accessories. FBM has a program where reward members earn 1 point for every dollar spent in the store. These points are able to be redeemed in the next 6 months for free products. For the month of June, FBM had sales of $200,000, of which $160,000 were sales to reward members. FBM expects that 85% will redeem their reward points before they expire. FBM estimates that each reward point is worth $0.25. Assume no redemption of reward points yet. The journal entry (rounded to the nearest dollar) to record sales for the month of June: Credit to deferred revenue of 33,333 Credit to revenue of 200,000 Credit to deferred revenue of 40,000 Credit to deferred revenue of 29,060 Credit to deferred revenue of 35,052