ANSWEI. 4. Determine the amount to be paid in full settlement of each invoice, assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. Using T-accounts is very helpful. Merchandise Freight Freight Terms Returns and Allowances Seller A $8,200 $180 FOB Shipping $1,200 Point, 1/10, net paid by B$3,250 $65 $450 FOB Destination, /10, net 45