\begin{tabular}{|r|rr|c|c|} \hline & \multicolumn{2}{|c|}{Merchandise(gross)} & \multicolumn{1}{c|}{ Terms } & Payment \\ \hline a. & $ & 9,400 & 2/10,n/60 & \\ \hline b. & $ & 26,600 & 1/15,n/90 & \\ \hline c. & $ & 83,800 & 1/10,n/30 & \\ \hline d. & $ & 21,000 & 3/15,n/45 & \\ \hline \end{tabular}