Granola Company offers its customers a pottery cereal bowl if they send in 4 box tops from Granola boxes and 51. The company estimates that 60% of the box tops will be redeemed. In 2021, the company sold 800,000 boxes of Granola and customers redeemed 352,000 box tops receiving 88,000 bowls. If the bowls cost Granola $2 each, how much liability for outstanding premiums should be recorded at the end of 2021? $240,000 O $64,000 $96.000 O $134.400