In the packages of its products, Ariana, Inc. includes coupons that may be presented at retail stores to obtain discounts on other Ariana products. Retailers are reimbursed for the face amount of coupons redeemed plus 10% of that amount for handling costs. Ariana honors requests for coupon redemption by retailers up to 3 months after the consumer expiration date. Ariana estimates that 60% of all coupons issued will ultimately be redeemed. Information relating to coupons issued by Ariana during 2021 is as follows: Consumer expiration date 12/31/2021 Total payments to retailers as of 12/31/2021 165,000 Liability for unredeemed coupons as of 12/31/2021 99,000