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. D. Merchandise. $10,800 Transportation Terms Transportation Paid by Seller $227 FOB shipping point, 1/10, net 30 Returns and Allowances $1,100 Merchandise Transportation Paid by Seller Transportation Terms b $12,100 $103 FOB destination, 2/10, net 45 Returns and Allowances $2,700