On March $10,2025,$ Crane Company sold to Windsor Hardware $220$ tool sets at a price of $$50$ each $($cost $$32$ per set$)$ with terms of

n$/60,$ f$.$o$.$b$.$ shipping point. Crane allows Windsor 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 $25,2025,$ Windsor returned $7$ tool sets and received a credit to its account.