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 to 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 5 pruce returned 7 tool sets and received a credit to its account. \begin{tabular}{|c|c|c|c|c|} \hline Date & & Ascount Tities and Explanation & Debit & Credit \\ \hline \multirow[t]{4}{*}{ troa 2021} & & & & \\ \hline & = & & - & \\ \hline & 2 & Soweverse & & \\ \hline & & (fos recerd sules) & & \\ \hline \multirow[t]{3}{*}{ 6h102021. } & & Cent ichodiley & 4000 & \\ \hline & 4 & ineretirs: & & \\ \hline & & (To record cost of goods sold? & & \\ \hline & & & 120 & \\ \hline & & & & \\ \hline & & (t) reciond soles retirns) & & \\ \hline \multirow[t]{3}{*}{ costas } & & fielerved moriting & 210 & \\ \hline & & & & 216 \\ \hline & & (Wo tecend dest of goods inturised) & & \\ \hline & ) & & 141 & \\ \hline & & & & int \\ \hline \end{tabular} Indicate the balance sheet reporting by Orlole at March 31. 2025, of the informution related to the Bule Soruce sales fransaction