Reserve for Sales Returns (Tables)

9 Months Ended

Dec. 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:

	December 31,			December 31,
	2020			2019
Reserve for sales returns at beginning of the year	$	1,224,000		$	896,000
Provision for estimated sales returns		4,187,000			6,757,000
Sales returns received		(2,445,000	)		(3,107,000	)
Reserve for sales returns at end of the period	$	2,966,000		$	4,546,000