Exercises Page III-17 Now assume that you potentially agree with her first justification. You think that maybe a joumal entry could be made at year-end to estimate the liability for next year ights. Yet, this wouldn't be necessary if everything does \"average out\" and any year-end liability is immaterial. Required: 2. Given this situation, would you expect the procedure to \"average out\" over the year? 3. How might one determine whether it does "average out" over the year