Sheffield Company is presently testing a number of new agricultural seed planters that it has recently developed. To stimolate Interest. It has decided to grant to five of its largest customers the unconditional right of return to these products if not fully Satisfied. The right of return extends for 4 months. Shetheld estimates returns of 10 Sheffield sell these planters on account for $1.400.000 (5630.000) only 2.2020 Customers are required to pay the amount doo by March 15, 203