Determine the amount to be paid by the buyer for 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.

	Merchandise	Transportation Paid by Seller	Transportation Terms	Returns and Allowances
a.	$9,800	$356	FOB shipping point, 1/10, net 30	$1,000
$

	Merchandise	Transportation Paid by Seller	Transportation Terms	Returns and Allowances
b.	$5,600	$78	FOB destination, 2/10, net 45	$1,200
$