A company offers a cash rebate of $1 on each $4 package of light bulbs sold during 2021. Historically.9% of customers mail in the rebate form. During 2021, 3880000 packages of light bulbs are sold, and 193000 $1 rebates are mailed to customers. What is the rebate expense and liability, respectively, shown on the 2021 financial statements dated December 31? O $156200; $156200 $349200: $349200 O $193000: $156200 $349200; $156200