pre_text: 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.
table: December 31,
table: 2019 2018
table: Accrued advertising expense $1,774 $1,875
table: Accrued compensation expense 2,955 2,813
table: Reserve for member refunds 293 382
table: Other accrued expenses 2,455 2,266
table: Deferred rent — 517
table: Total accrued expenses and other $7,477 7,853
question: Analyse this data from a financial earnings document. What is the average reserve for member refunds for 2018 and 2019?