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 dollars 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. Members redeemed 10,000 points in fiscal 20X1. Which statement is correct? ( ) A、The journal entry at 20X1: Debit Unearned Revenue 13,333 B、The journal entry at 20X1: Credit Unearned Revenue 13,333 C、The journal entry at 20X1: Debit Unearned Revenue 10,000 D、The journal entry at 20X1:Credit Unearned Revenue 10,000