please provide the correct answer

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 rec points. Each point is worth one cent. Theress no expiry date on the points. Marin'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 issued. Total sales for 2024 were $464,000. What is the stand-alone value of the points issued in 2023?ln2024? 2023$ 2024$ eTextbook and Media List of Accounts Prepare the journal entries to record the sales for 2023 and 2024. (Round answers to 0 decimal places, e.g. 1,575. Do not round intermediate calculations. Credit account titles are automatically inder the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)