Flint, a retail seller of TV's, ordered 100 Color-X TV's from Martin, a manufacturer. The order specified the price and that the TV's are to be shipped by Hummingbird Express on or before October 30^th.Martin received the order on October 5^th.On October 8^th, Martin wrote Flint a letter indicating that the order was received and that the TV's will be shipped as directed at the specified price.Flint received this letter on October 10^th.On October 28^th, Martin, in preparing the shipment, discovers it has only 90 Color-X TV's in stock.Martin ships the 90 Color-X TV's as well as 10 TV's of a different model, stating clearly on the invoice that the 10 different TV's are being shipped only as acommodation.Flint claims that Martin is in breach of contract.Martin claims that the shipment was not an acceptance, and, therefore, no contract was formed. Applying the IRAC method, discuss who is correct and why.