2026

2025

Cooperative advertising and promotion allowances

$

157,237

$

122,561

Customer credit balances

102,567

43,811

Accrued purchases

226,129

—

Employee benefits

99,009

94,663

Tariff refund

76,210

—

Legal and professional fees

27,800

57,300

Bonus and profit-sharing

107,657

30,000

Sales commissions

77,954

50,844

Sales returns

14,410

16,434

Volume incentive rebates

70,966

130,420

Other

47,548

36,107

Total accrued liabilities

$

1,007,487

$

582,140