Determine the amount to be paid by the buyer for full settlement of each invoice, assuming that credit for returns and allowances was received p to payment and that all invoices were paid within the discount period Returns and Allowances Transportation Paid by Seller Merchandise $4,100 Transportation Terms FOB shipping point, 1/10, net 30 $400 a $304 $ Transportation Paid by Seller Returns and Allowances Merchandise 55,100 Transportation Terms FOB destination, 2/10, net 45 b. $114 $1,100