please provide the correct answer

1. Nicolet Books enters into a contract to supply 300 books at $110 each on September 10,2023 to ABC University, with a return policy within 15 days (which is estimated to be 10% ). Each book costs $80 to Nicolet. The books were delivered August 25, 2023 and 10 books were returned in September, 2023. Ignore all taxes. Nicolet adopts the Earnings Approach. (10 marks) Required: 1. Prepare all journal entries related to this Sale 2. If Nicolet has a year-end of September 30,2023, what would be the balance of its Revenue and Unearned Revenue account