Shamrock'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 pointsShamrock's estimates that 31% of the points issued will eventually be redeemedShamrock's has a December 31 year end The program was started in 2023. During 2023, 1,032,000 points were issued. Sales for 2023 were $344,0002024, 1,416,000 points were issued. Total sales for 2024 were $472,000.what is stand alone value of the points in 2023 and in 2024