A cookie company includes one premium coupon in every cookie package. Upon retuming 10 such coupons to the company, the customer will be sent a free cookie jar. In a recent year, the company sold 200,000 packages of cookies for $1 per package. It is estimated that 20% of the coupons will be redeemed. If the cookie jars cost the company $3 each, what amount of liability should be recorded? C $ 6,000 $ 12,000 O $120,000 C$200,000