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2.A clothing store maintains a loyalty program for its customers. For every purchase, members receive points that do not expire. In fiscal 20X0, the store made sales of $1 million and awarded 50,000 points that have a fair value of $50,000. The company estimates that approximately 75% of these points will be redeemed by members.
Which statement is correct?
A
The journal entry at 20X0： Debit Revenue 1000,000.
B
The journal entry at 20X0： Credit Revenue 1000,000.
C
The journal entry at 20X0： Debit Unearned Revenue 50,000.
D
The journal entry at 20X0： Credit Unearned Revenue 50,000