On February 1, 2023, Bridgeport Ltd. began selling electric scooters that it purchased exclusively from lonone Motors Inc. Ionone Motors offers volume rebates based on the volume of annual sales to its customers and calculates and pays the rebates at its fiscal year end, December 31. Bridgeport has a September fiscal year end and uses a perpetual inventory system. The rebate offer that Bridgeport received is for a $75 rebate on each scooter that is purchased in excess of 150 units in the calendar year, ending December 31. An additional rebate of $30 is given for all units purchased in excess of 175 units in the same year. By September 30, 2023, Bridgeport had purchased 170 units from lonone Motors and had sold all but 35 . Although it only made its first purchase on February 1, 2023, Bridgeport expects to purchase a total of 250 electric scooters from lonone Motors by December 31, 2023. Before arriving at the estimate of 250 electric scooters, Bridgeport's management looked carefully at trends in purchases by its competitors and the strong market for sales of electric scooters in the coming months; sales are especially strong among environmentally conscious customers in suburban areas. Management is very confident the 250 electric scooters will be purchased by December 31, 2023. Assuming that Bridgeport follows the reporting requirements under ASPE, answer the following questions. (d) Calculate the amount of any accrued rebate to be recorded by Bridgeport at September 30, 2023, assuming that the rebate is not discretionary and that management has a high degree of confidence in its estimate of the amount of purchases that will occur by December 31, 2023. (Round per unit rate to 2 decimal places, e.g. 1.25 and final answer to 0 decimal places, e.g. 5,275.)