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 points. Shamrock's estimates that 31% of the points issued will eventually be redeemed. Shamrock'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 $344,000. In 2024, 1,416,000 points were issucd. Total sales for 2024 were $472,000. (a) What is the stand-alone value of the points issued in 2023? In 2024