On January 1,20Y5, Seagrave Appliances offered a $150 mail-in rebate to any customer who purchases a TV or appliance with a list price of $1,000 or more. The rebate offer expires January 31 and checks will be mailed to customers starting February 1 . During January, Seagrave Appliances issued B00 rebates to its customers. a. Journalize on January 31 the liability for the mail-in rebates. Assume all rebates will be redeemed. If an amount box does not require an entry, leave it blank. Jan. 31 b. Journalize the payment of $115,000 of mail-in rebates on February 5 . If an amount box does not require an entry, leave it blank