Since the coupon period has expired, there is no further coupon liability to customers. As a result, the Estimated Coupons Payable credit balance should be added back to Sales. Background infomation: $30$ During November, printed a coupon with each customer$$s sales receipt for $$2$ off the customer$$s next purchase of over $$15.$ The coupons may be redeemed during December. Of the total of $23,000$ coupons printed, it is estimated that $55\%$ will be redeemed.