Sandhill Publishers sells textbooks to universities across Canada. On July 10, 2021, Sandhill entered into a contract with Hinton University to supply 510 accounting textbooks at a price of $104 per book to be paid on September 25, 2021. The books cost Sandhill $79 each. Sandhill's return policy states that any unsold books can be returned within 90 days of delivery. The books were delivered on August 25, 2021. Sandhill estimates returns at 10% of sales. Hinton returns 17 books on September 15, 2021, and 34 books on September 30, 2021 Determine the transaction price, Transaction price $ UTGITT ETT TUTU Debit Date Account Titles and Explanation August 25, 2021 September 15, 2021 (To record sales on account.) September 25, 2021 September 30, 2021 IT ronronetofondent (To record credit for goods returned.) (To record credit for goods returned) (Collection on account.) (Collection on account) (To record cash refund for goods returned.) (To record cost of goods returned.)