Cullumber Publishers sells textbooks to universities across Canada. On July 10, 2021, Cullumber entered into a contract with Hinton University to supply 990 accounting textbooks at a price of $110 per book to be paid on September 25, 2021. The books cost Cullumber $77 each. Cullumber's return policy states that any unsold books can be returned within 90 days of delivery. The books were delivered on August 25, 2021. Cullumber estimates returns at 10% of sales. Hinton returns 33 books on September 15, 2021, and 66 books on September 30, 2021. Your answer is incorrect. Determine the transaction price. Transaction price $ 108,900