Blue Company sold 910 geospatial tracking units to Sunland Company for $732 each. Sunland has 60 days to return the unused goods. Blue believes that a good estimate of total items that will be returned by Sunland is 91 units. Prior to Blue's year end, Sunland has returned 61 units. Sunland still has 25 days to make returns. What amount should Blue report in the Refund Liability account related to this activity on its year-end balance sheet? O $44652 O $21960 O $66612 $22326