Wildhorse Publishers sells textbooks to universities across Canada. On July 10, 2021, Wildhorse entered into a contract with Hinton University to supply 540 accounting textbooks at a price of $112 per book to be paid on September 25, 2021. The books cost Wildhorse $77 each. Wildhorse's return policy states that any unsold books can be returned within 90 days of delivery. The books were delivered on August 25, 2021. Wildhorse estimates returns at 10% of sales. Hinton returns 18 books on September 15, 2021, and 36 books on September 30, 2021. Part 1 Determine the transaction price. Transaction price $ eTextbook and Media List of Accounts Save for Later Using multiple attempts will impact your score. 40% score reduction after attempt 4 Attempts: 0 of 5 used Submit Answer Part 3 Prepare all journal entries required by Wildhorse to record the transactions with Hinton University. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation st 25, 2021 (To record sales on account.) (To record cost of goods sold.) (To record credit for goods returned.) (To record cost of goods returned.) (Collection on account.) (To record cash refund for goods returned.) (To record cost of goods returned.) eTextbook and Media List of Accounts Debit Credit