In January 2020, Jacques Webster, Inc., began selling guitars with a 60-day return policy for $100 each. Webster sold 250 guitars in the first quarter of 2020 (Q1). At the end of Q1, 15 of the 250 items had already been returned and Webster expected that 10 more would be returned during Q2 (i.e., 25 returns in total). How much net revenue (i.e., net of returns) should Webster report in its income statement in Q1?