On 01-01-18, Hazel began offering a cash rebate of $1 on each $35 package of widgets it sold. The rebates do not have an expiration date. Hazel estimates 45% of its customers will mail in the rebate form. During 2018 and 2019, Hazel sold 27,000 and 31,000 packages of widgets, respectively. During 2018 and 2019, respectively, Hazel mailed 3,240 and 11,600 cash rebates to customers.

What is Hazels rebate expense amount for the year ended 12-31-18?

What is Hazels rebate expense amount for the year ended 12-31-19?

As of 12-31-19, what is Hazels rebate liability amount?