Fuller food company distributes coupons which may be presented (on or before a stated expiration date) to grocers. the grocers are reimbursed when they send the coupons to fuller. in fuller's experience, 50% of such coupons are redeemed, and generally one month elapses between the date a grocer receives a coupon from a consumer and the date fuller receives it. during 2012 fuller issued two separate series of coupons as follows: the december 31, 2012 balance sheet should indicate a liability for unredeemed coupons of: select one: a. $0 b. $60,000 c. $124,000 d. $360,000 e. $684,000