3. On February 1, 2021, Kenora Industries negotiated the sale of medical maksto the Soo Dry Medical 3 marks Centre, to be delivered by June 30, 2021. There is a chance that Kenora Industries will be delayed in the delivery of the masks due to the complexities of the manufacturing process. If Kenora delivers the masks late, Soo Dry is entitled to reduce the price it pays for the masks. The following information was extracted from the contract between Soo Dry and Kenora: $ 13,522 8% Selling price for the masks Amount by which Soo Dry can reduce price it pays for masks if they are received 1 week late (on July 7, 2021): Amount by which Soo Dry can reduce price it pays for masks if they are received 2 weeks late on July 14, 2021): Probability of masks being delivered by June 30, 2021 Probability of masks being delivered by July 7, 2021 Probability of masks being delivered by July 14, 2021 10% 54% 38% 8% Kenora Industries follows IFRS. Required: Determine the amount Kenora Industries should use for the transaction price