A company offers a cash rebate of $1 on each $4 package of light bulbs sold during 2021. Historically, 10% of customers mail in the rebate form. During 2021, 3950000 packages of light bulbs are sold, and 210000 $1 rebates are mailed to customers. What is the rebate expense and liability, respectively, shown on the 2021 financial statements dated December 31?

$210000; $185000

$185000; $185000

$395000; $185000

$395000; $395000