The ACME Furniture Company has a program during October/December that anyone who purchases $1000 or more in furniture receives a coupon allowing them to purchase a 35 inch flat screen TV for $500 in January of the next year. This TV normally sells for $800 but has a cost to ACME of 525. What if any liability should be shown for these coupons? If a liability is needed give the entry for the sale of the furniture and the later sale of the TV. If no liability is needed give the entry for the sale of the furniture and the subsequent sale of the TV. The furniture cost ACME $625.