Garner food company distributes to consumers coupons which may be presented (on or before a stated expiration date) to grocers for discounts on certain products of garner. the grocers are reimbursed when they send the coupons to garner. based on garner's experience, 50% of such coupons are redeemed. generally, one month elapses between the date a grocer receives a coupon from a consumer and the date garner receives it. during 2018 flavor issued two separate series of coupons as follows: expiration date price 1/1/18 $500,000 6/30/18 $236,000 7/1/18 $840,000 12/31/18 $350,000 the only journal entry recorded to date is: debit to coupon expense and credit to cash of $815,000. the december 31, 2018 balance sheet should include a liability for unredeemed coupons of: (a) $0.(b) $70,000.(c) $184,000.(d) $420,000