1) With the increased recognition of our business this year, we want to capitalize on return business and as a result, in late 2022, we started a new coupon campaign. If a customer purchased at least $5,000 of furniture, they received a coupon worth 5% off their next purchase. The coupons expire at the end of 2023. By October 31, 2022, we had Accounting 400 F2022 Case #4 Pure Furniture $200,000 in sales revenue in which the customers also provided the coupons, thus paying $190,000. Our bookkeeper recorded the difference to marketing expense. By October 31, 2022, we had 50 coupons issued but not yet redeemed. We estimate that 90% of those coupons will be redeemed, and given our average sale per customer of $10,000, our bookkeeper estimated that we have a liability and marketing expense of $22,500 at our October 2022 year end (50 coupons x $10,000 x 90% x 5%) which he has already recorded. Since these coupons are new for our business, I would like you to take a quick review of our accounting to make sure it is correct.