A company offers a cash rebate of $1 on each $4 package of light bulbs sold during 2021. Historically, 10% of customers mail the rebate form. During 2021, 3,700,000 packages of light bulbs are sold, and 190,000 $1 rebates are mailed to customers. What is the rebate expense and liability, respectively, shown on the 2021 financial statements dated December 31? $370,000; $370,000 $180,000; $180,000 $370,000; $180,000 $190,000; $180,000