Jazz agreed to buy Sam's 999cc BMW Monster motorbike for RM150,000, payable in cash. Sam agreed to Jazz's request for a set of new battery and seat to be fixed before delivery. At the workshop whilst the seat was about to be replaced, the motorcycle was damaged in an accident.

Advise Sam as to who should be responsible for the cost of repair to the motorcycle under the Sale of Goods Act 1957 (Section 21&26).

Use ILAC (Issue, Law, Application and Conclusion) for your answer. For every law you refer, you have to apply them to the question to show that they are relevant and accurate.