Exercise $7-13($Algo$)$ Part c $-$ Horizontal model

c$-1.$ A keg use analyst who works for NightWoundsTime estimates that $460$ kegs for which deposits were received during the year will never be returned. What accounting, if any, would be appropriate for the deposits associated with these kegs?$$Indicate the financial statement effect.

Note: Enter decreases with a minus sign to indicate a negative financial statement effect.