Kroger buys gasoline for $2.00 per gallon and sells it for $2.20 When a customer buys $100 of merchandise at Kroger they receive an electronic voucher allowing them to save ten cents per gallon of gas. The customer can save up to 10 of these vouchers getting up to $1.00 off of a gallon of gas.

Should Kroger show a liability for these vouchers? If so, how much? Give the journal entries for the sale of the merchandise and the sale of gas if:

A) only 1 voucher (10 cents off the gas)

B) 10 vouchers are used ($1.00 off the gas).