On January $1,20$X$0,$ a customer purchased a cowboy hat from Dusty Trails Hat Emporium. The price $($carrying value$)$ of the hat was $$55($$$35)$ and the customer paid cash and took immediate possession of the hat. On the date of purchase, the customer had a grace period of $30$ days. During this period, the customer can return the hat and receive a full refund. On January $21,20$X$0,$ the customer returned the hat and Dusty Trails gave the customer $$55.$ On the return date, what is the effect of the return of the hat on Dusty Trails gross profit? What is the manager of Dusty Trails assumes a ten percent return rate?