The book company signed a book sales contract with the book rental shop B customer on January 1, 1, the price of each book $150, cost $60. However, if customer B purchases more than 1,000 books in the year, the contract specifies The unit price of each book will be reduced to $130 (and retrospectively to 1,000 previously sold), and should be determined to exceed For 1,000 books, allow customers to use the amount of retrospective discount rights to offset the cash payable. Picture A In the first quarter of 1, the book company sold 75 books of book products to Customer B and received cash. A Book Public The company estimates that the customer will not purchase more than the 1,000-book threshold required for the quantity discount in that year. I.e. when When the uncertainty is eliminated, it is highly likely that the accumulated income amount recognized at $150 per book will not be issued. A major turnaround. Customer B opened another book rental shop in May of 1, and Book Company A sold additional sales in the second quarter of 1. 500 book products are given to customer B, and cash is $75,000. Due to this new situation, A Book Company It is estimated that customer B will purchase more than 1,000 books that year, and the unit price must be retroactively reduced to $135. A The book company sold an additional 500 books to customer B in the third quarter of 1. Let me ask: What is the balance of refund liabilities at the end of the second quarter and the end of the third quarter? (A)$10,000,$10,000 (B)$10,000,$0 (C)$11,500,$10,000 (D)$11,500,$0