Mr. Tom purchased 3 x GPS Cat Collar from Firestorm.com store. The total item value of his order is $146.85 and the shipping charge is $4.95 (Shipping charges are only refundable when customer cancels the full order). Total order value $151.80. After the purchase, Mr. Tom had a change of mind and informed you via email support portal that now he only wants 1-piece GPS Cat Collar. According to Firestorm Store’s Refunds & Returns policy, to cancel an item customer will be charged 25% of its canceled item value as a cancellation fee. How much cancellation fee will Mr. Tom pay and what will be the new order value? How much money will be refunded to Mr. Tom’s account?