Determine the amount to be paid in full settlement of each of the following invoices, assuming that credit for return and allowances was received prior to payment and that all invoices were paid within the discount period: Merchandise Freight Paid by Seller Customer Returns and Allowances a. $13,400 10,200 8,400 $400 $700 1,200 FOB destination, n/30 FOB shipping point, 1/10, n/30 FOB shipping point, 2/10, n/30 FOB shipping point, 2/10, n/30 FOB destination, 2/10, 1/30 800 4,400 600 1,500 a. 12700 b. $