$31,150 $37,180 QUESTION 7 Hazard Hardware began 2021 with a credit balance of $32,000 in the refund liability account Sales and cash collections from customers during the year were $850,000 and 5610,000, respectively Hazard stimate that of all sales will be returned. During 2021, customers retumed merchandise for God of $28,000 to their account. We the balance in the refund liability mount at the end of 2021? $11,000 $21.000 $39,000 $43,000