A buyer sent a purchase order to a seller. The purchase order specified the type and the quality of the goods the buyer desired, and stated that the seller should ship the goods promptly if the seller accepts the contract. The seller promptly shipped goods that do not conform to the description contained in the purchase order, and notified the buyer that it has sent these non-conforming goods, what has the seller done? Accepted the offer and breached the contract by shipping non- conforming goods. Made an accommodation shipment, which will be treated as a counteroffer under Article 2 of the Uniform Commercial Code. Accepted the contract, and performed his obligation under the contract since he notified the buyer of the non-conformity in a timely manner. Renegotiated the terms of the contract after acceptance