during 2024, deluxe leather goods issued 733,000 coupons which entitles the customer to a $4.90 cash refund when the coupon is submitted at the time of any future purchase. deluxe estimates that 70% of the coupons will be redeemed. 352,000 coupons had been processed during 2024. deluxe recognizes coupon expense in the period coupons are issued. at december 31, 2024, deluxe should report a liability for unredeemed coupons of: