On March $10,2025,$ Crane Company sold to Shamrock Hardware $170$ tool sets at a price of $$48$ each $($cost $$28$ per set$)$ with terms of

n$/60,$ f$.$o$.$b$.$ shipping point. Crane allows Shamrock to return any unused tool sets within $60$ days of purchase. Crane 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 $25,2025,$ Shamrock returned $6$ tool sets and received a credit to its account.