Determine the amount to be paid in full settlement of each of the following invoices, assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. Merchandise Freight Paid by Seller Returns and Allowances a $18,900 $900 b 11,400 $500 FOB destination, n/30 FOB shipping point, 1/10, n/30 FOB shipping point, 1/10, n/30 FOB shipping point, 1/10, n/30 FOB destination, 1/10, 1/30 1,400 700 7,800 4,000 d 200 600 e 1,300 a. b C. d. c. Sales-Related Transactions Showcase Co., a furniture wholesaler, sells merchandise to Balboa Co. on account, $45,300, terms n/30. The cost of the goods sold is $27,200. Showcase issues a credit memo for $9,100 for merchandise returned prior to Balboa paying the original invoice. The cost of the merchandise returned is $5,500. a. Journalize Showcase Co.'s entries for (1) the sale, including (2) the cost of the goods sold. (1) (2) b. Journalize Showcase Co.'s entries for (1) the credit memo, including (2) the cost of the returned merchandise. (1) (2) G. Journalize Showcase Co.'s entry for the receipt of the check for the amount due from Balboa Co