$12.$

Purchase$-$Related Transactions:

The debits and credits from four related transactions, $(1)$ through $(4),$ are presented in the following T accounts. Assume that the freight terms were fOB shipping point and that the credit terms were $\frac{1}{10},\frac{n}{30}.$

Cash

$(2)$

$(4)$

Inventory

$\backslash$table$[[(1),13,860,(3),1,980],[(2),150,,]]$

Accounts Payable

$(3)$

$(1)$

$13,860$

$1,980$

$\backslash$table$[[,],[,],[(1),13,860$

Determine the invoice amount of the merchandise that was returned in $(3).$

$ $x$