Paul owns a number of contracting businesses in various cities in Canada. On July 1, Pau,I located in Fredericton telephones Jill, a supplier of heavy equipment in Vancouver and offered to purchase 2 excavators for $100,000 each. Jill rejected Paul's offer and made a counter-offer to sell the two excavators for $105,000 each. Paul accepted this offer and asked Jill to deliver the excavators to his business in Toronto. Jill asked Paul to send payment to her account in Regina, Saskatchewan. Both agreed to these terms. a. Where is the contract between Paul and Jill formed? Explain (3 marks) b. Would your answer differ if Paul and Jill were communicating by post? Explain (2 marks)