How did you get the figures in this answer?$4\mathrm{.}2$ Journal entries

Journal entry $1$: Record the issuance of loyalty points

Debit: Loyalty points liability R$1,350,000$ Credit: Customer

loyalty program revenue $R1,350,000$

Journal entry $2$: Record the redemption of loyalty points

Debit: Customer loyalty program expense R$1,275,000$

Credit: Loyalty points liability R$1,275,000$