Marin's Sports Store has a customer loyalty program in which it issues points to customers for every cash purchase that can be applied to future purchases. For every dollar spent, a customer receives three points. Each point is worth one cent. There is no expiry date on the points. Mario's estimates that 27% of the points issued will eventually be redeemed Marin's has a December 31 year end. The program was started in 2023. During 2023, 984,000 points were issued. Sales for 2023 were $328,000. In 2024. 1,392.000 points were issugd. Total sales for 2024 were $464,000 Date Account Titles 2023 2024 Debit Credit