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24) Pain Company sells products with reusable and expensive containers. The customer is charged a deposit for each container delivered and receives a refund for each container returned within two years after the year of delivery. Containers held by customers on January 1, 2019 from deliveries in: 2017 20,000 2018 45.000 65,000 Containers delivered in 2019 90,000 Containers returned in 2019 from deliveries in 2017 9,000 2018 25,000 2019 46.000 80,000 What is the liability for deposits on December 31, 2019? A. 64,000 C. 75,000 B. 39.000 D. 55,000