can someone help woth problem 8 and 9

thank you

8.) Evie Company has gross sales of $1,000,000, sales discounts of $2,500, sales returns \& allowances of $1,750, cost of goods sold of $550,000. Evie's net sales would be: A. $997,500 B. $995,750 C. $445,750 D. $1,000,000 9.) For a buyer of merchandise to pay for shipping costs, the terms must be: A. FOB Destination B. FOB Shipping Point C. FOB Next Turn D. FOB ADNEC