Ivanhoe Publishers sells textbooks to universities across Canada. On July 10, 2021, Ivanhoe entered into a contract with Hinton University to supply 660 accounting textbooks at a price of $108 per book to be paid on September 25, 2021. The books cost Ivanhoe $75 each. Ivanhoes return policy states that any unsold books can be returned within 90 days of delivery. The books were delivered on August 25, 2021. Ivanhoe estimates returns at 10% of sales. Hinton returns 22 books on September 15, 2021, and 44 books on September 30, 2021. Please provide all the general entries.