Bramble Company sold 940 geospatial tracking units to Sheffield Company for $768 each. Sheffield has 60 days to return the unused goods. Bramble believes that a good estimate of total items that will be returned by Sheffield is 94 units. Prior to Bramble's year end, Sheffield has returned 64 units. Sheffield still has 25 days to make returns. What amount should Bramble report in the Refund Liability account related to this activity on its year-end balance sheet? $72192 $23040 $49152 $24576