DMH Corporation sold Sugar Frosted Cocoa Bombs, a children's breakfast cereal. As a promotion, DMH offered its customers a free music CD in exchange for four box tops, plus $$3\mathrm{.}10$ to cover postage and handling. The CD cost DMH $$3\mathrm{.}35,$ and postage costs to mail the CDs out to customers were $$2\mathrm{.}50.$ DMH estimated that $70\%$ of its customers would redeem box tops. DMH purchased $11,400$ CDs at the start of the promotion in November, $2023\mathrm{.}120,000$ boxes of cereal were sold during November and December, $2023,$ and DMH$\text{'}$s year$-$end was December $31.$ Prior to the end of the fiscal year, $7,700$ customers took advantage of the offer, which continued until February, $2024.$ DMH follows ASPE and uses the expense approach to account for its premiums.