BonitaFrosted Flakes Company offers its customers a pottery cereal bowl if they send in 3 boxtops fromBonitaFrosted Flakes boxes and $1. The company estimates that 60% of the boxtops will be redeemed. In 2018, the company sold1359000boxes of Frosted Flakes and customers redeemed660000boxtops receiving220000bowls. If the bowls costBonitaCompany $3each, how much liability for outstanding premiums should be recorded at the end of 2018?

$155400

$543600

$103600

$279600