The equation for the problem is the following.

the total of coupons printed multiply by the percentage that will be redeemed.

the answer, subtract by the Assume that as of December $31,$ and then multiply it by the off coupons issued during November had been redeemed by customers.

example

$23,000$ x $55\%=12,650-10,300=2,350$ x $2=4700$