In January 2021, Post, Inc. estimated that its year-end bonus to executives would be $960,000 for 2021. The actual amount paid for the year-end bonus for 2020 was $880,000. The estimate for 2021 is subject to year-end adjustment. What amount, if any, of expense should be reflected in Post's quarterly income statement for the three months ended March 31, 2021? $ -0-. $220,000. $240,000. $960,000.