Martinez Auto Repairs is preparing the financial statements for the year ended November $30,2023.$ As the accountant, you are looking over the information regarding short$-$term liabilities, and determining the amounts that should be reported on the balance sheet. Martinez reports under ASPE. The following information regarding new corporate initiatives has been brought to your attention.

Martinez printed a coupon in the local newspaper in November $2023.$ The coupon permits customers to take $10\%$ off the cost of any service between November $1,2023,$ and January $30,2024.$ The newspaper has a circulation of $10,000$ customers. In November, $30$ coupons were used by customers, resulting in sales reductions of $$240.$ It is expected that $50$ more coupons will be used before January $30,$ and the average sales transaction for Martinez is $$90.$

To reduce the costs associated with production downtime due to sick days taken, Martinez developed a new plan in $2023.$ Employees are permitted up to $8$ sick days per year with pay. If these days are not all used, then $50\%$ of the unused time will be accumulated and can be used as paid vacation within the next year; otherwise, the rights will expire at the end of the next fiscal year. During $2023,2$ employees were eligible for the plan and each used $2$ of their $8$ days. The daily rate of pay for each employee is $$200.$ These $2$ individuals are long$-$term employees of the company who are unlikely to resign in the near future and who have been relatively healthy in the past.

Martinez is considering starting a customer loyalty program. The program would involve tracking the purchases of each customer on a small card that they retain. Each time a customer reaches $$250$ in total purchases, they would get a $$11$ discount on the next purchase.

$($a$)$ For items that affect the $2023$ financial statements, determine the amount of any liability that should be reported and the related expense.

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