Table:
| December 31, |  |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Accrued advertising expense | $1,774 | $1,875 |
| Accrued compensation expense | 2,955 | 2,813 |
| Reserve for member refunds | 293 | 382 |
| Other accrued expenses | 2,455 | 2,266 |
| Deferred rent | — | 517 |
| Total accrued expenses and other | $7,477 | 7,853 |
Paragraphs:
Accrued expenses and other consist of the following (in thousands):
At December 31, 2019 and 2018, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.
Question:
What is the reserve for member refunds for 2019 and 2018 respectively?
Answer: 293, 382