During 2021, Deluxe Leather Goods issued 810,000 coupons which entitles the customer to a $4.30 cash refund when the coupon is submitted at the time of any future purchase. Deluxe estimates that 75% of the coupons will be redeemed, 270,000 coupons had been processed during 2021. Deluxe recognizes coupon expense in the period coupons are Issued. At December 31, 2021, Deluxe should report a liability for unredeemed coupons of