On March 10, 2020, Shamrock Company sold to Barr Hardware 210 tool sets at a price of $48 each (cost $32 per set) with terms of n/60, f.o.b. shipping point. Shamrock allows Barr to return any unused tool sets within 60 days of purchase. Shamrock estimates that (1) 10 sets will be returned, (2) the cost of recovering the products will be immaterial, and (3) the returned tools sets can be resold at a profit. On March 25, 2020, Barr returned 6 tool sets and received a credit to its account.