On March $10,2025,$ Oriole Company sold to Blue Spruce Hardware $200$ tool sets at a price of $\backslash (\backslash$$ $47\backslash )$ each $($cost $\backslash (\backslash$$ $30\backslash )$ per set$)$ with terms of $\backslash ($ n $/60\backslash ),$ f$.$o$.$b$.$ shipping point. Oriole allows Blue Spruce 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 $25,2025,$ Blue Spruce returned $7$ tool sets and received a credit to its account.Indicate the balance sheet reporting by Oriole at March $31,2025,$ of the information related to the Blue Spruce sales transaction.