1- Jabir Market recorded the following events involving a recent purchase of merchandise:

Received goods for $20,000, terms 2/10, n/30.

Returned $400 of the shipment for credit.

Paid $100 freight on the shipment.

Paid the invoice within the discount period.

What is the amount paid by Jabir Market to the seller?

$19,108

$19,308

$19,608

$19,208

2- The Freight-in account :

has a normal credit balance.

deducted from purchases.

increases the cost of goods purchased

is a permanent account.