Determine the amount to be paid in 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	Freight Paid by Seller	Freight Terms	Returns and Allowances
(a)	$4,500	$140	FOB Shipping Point, 2/10, net 30	$1,200
(b)	$7,650	$200	FOB Destination, 1/10, net 45	$450