C. Assume that Seifert Stores sold $25,000,000 of merchandise in February, which generated 12,500,000 printed sales receipts. The merchandise sold cost $16,500,000. Siefert Stores estimates that 15% of the $2-off coupons printed in February will be redeemed before they expire April 30. What is the balance of Estimated Coupons Payable on April 30?

D. Journalize the expiration of the remaining coupons on April 30. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
Apr. 30	Estimated Coupons Payable
	Sales