On March $10,2025,$ Oriole Company sold to Winds Hardware $180$ tool sets at a price of $\backslash (\backslash$$ $51\backslash )$ each $($cost $\backslash (\backslash$$ $29\backslash )$ per set$)$ with terms of $\backslash (\backslash$mathrm$\{$n$\}/60\backslash ),$ f$.$o$.$b$.$ shipping point. Oriole allows Winds to return any unused tool sets within $60$ days of purchase. Oriole estimates that $(1)10$ sets will be returned, $(2)$ the cost of recovering the products will be immaterial, and $(3)$ the returned tools sets can be resold at a profit. On March $25,2025,$ Winds returned $6$ tool sets and received a credit to its account. Assume that instead of selling the tool sets on credit, that Oriole sold them for cash.