Sebastian Company includes one coupon in each box of hotcake mix it sells. A spoon is offered as a premium to customers who presents 10 coupons and a cash remittance of P10.00. Cost of distributing the premium is P5.00. Experience indicates that only 30% of the coupons will be redeemed 2020 2021 Boxes of hotcake mix sold 2,000,000 2,500,000 Number of spoons purchased at P50 each 50,000 80,000 Coupons redeemed 400,000 700,000 Required: a. Compute for the premium expense for the year 2020 b. Compute the estimated premium liability on December 31, 2020 c. Compute for the premium expense for the year 2021 d. Compute for the estimated premium liability on December 31, 2021

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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1. Sebastian Company includes one coupon in each box of hotcake mix it sells. A spoon is
offered as a premium to customers who presents 10 coupons and a cash remittance of
P10.00.
Cost of distributing the premium is P5.00. Experience indicates that only 30% of the
coupons will be redeemed 2020 2021
Boxes of hotcake mix sold 2,000,000 2,500,000
Number of spoons purchased at P50 each 50,000 80,000
Coupons redeemed 400,000 700,000
Required:
a. Compute for the premium expense for the year 2020
b. Compute the estimated premium liability on December 31, 2020
c. Compute for the premium expense for the year 2021
d. Compute for the estimated premium liability on December 31, 2021

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