Please help me with accounting, explain how you got the answers... thank you

Which contingent item(s) are accrued? Select one: Probable Gains and Reasonably Possible Losses Probable Gains, but not Reasonably Possible Losses Reasonably Possible Losses, but not Probable Gains Neither Probable Gains nor Reasonably Possible Losses Kellogg Company offers its customers a cereal bowl if they send in 5 cereal boxtops and $1.00. The company estimates that 50% of the boxtops will be redeemed. In 2017, the company sold 600,000 boxes and customers redeemed 130,000 boxtops, receiving 26,000 bowls. The bowls cost Kellogg $2.75 each. Premium Expense for 2017 is: Select one: $202, 500 $105,000 $115, 500 $82, 250 $165,000