Reserve for Sales Returns (Tables)

12 Months Ended

Mar. 31, 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:

	Fiscal Year Ended
	March 31, 2020			March 31, 2019
Reserve for sales returns at beginning of the fiscal year	$	896,154		$	726,000
Provision for estimated sales returns		5,770,436			3,997,946
Sales returns received		(5,442,590	)		(3,827,792	)
Reserve for sales returns at end of the year	$	1,224,000		$	896,154