On March 10, 2025, Oriole Company sold to Blue Spruce Hardware 200 tool sets at a price of $47 each (cost $30 per set) with terms of n/60, f.o.b. shipping point. Oriole allows Blue Spruce to return any unused tool sets within 60 days of purchase. Oriole 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, 2025, Blue Spruce returned 7 tool sets and received a credit to its account. (b2) Indicate the balance sheet reporting by Oriole at March 31, 2025, of the information related to the Blue Spruce sales transaction. ORIOLE COMPANY Balance Sheet (Partial) +A $