Many companies, especially in the travel industry $($airlines$,$ hotels...$),$ have so$-$called loyalty programs offering members benefits that depend on the frequency of purchases, miles traveled, or amount of money spent, among other features. One example is an upgrade to a better seat or to a better room for the same price as a regular seat or regular room.Discussion questions:What, if anything, does such an upgrade cost the hotel or airline?Would these costs show up in the accounting records? Explain.