s-SHOW ALL CALCULATIONS to support your answer (70%) 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) 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