please help with accounting and explain how you got the answer...thank you

Marine City Company sells bags of coffee. Each bag includes one coupon; five coupons (plus $2.00) are redeemable for a personalized coffee mug. In 2017, Marine City purchased 15,000 mugs at $4.20 each and sold 60,000 bags of coffee that year at $8.00 per bag. Marine City estimated that 40% of the coupons would be redeemed. Actual coupons redeemed were 8,000 in 2017 and 13,000 in 2018. The estimated liability for outstanding premiums on the 12/31/17 balance sheet is: Select one: $7, 040 $3, 200 $13, 440 $9, 152 $10, 560