Reserve for Sales Returns (Tables)

6 Months Ended

Sep. 30, 2020

First Priority Lien Percentage

Schedule of Reserve for Sales Returns

Changes in the Company’s reserve for sales returns are presented in the following table:

	Six Months Ended
	September 30,			September 30,
	2020			2019
Reserve for sales returns at beginning of the year	$	1,224,000		$	896,154
Provision for estimated sales returns		2,306,668			3,543,813
Sales returns received		(1,807,613	)		(1,209,322	)
Reserve for sales returns at end of the period	$	1,723,055		$	3,230,645