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: Invoice Merchandise Invoice Amount Freight Paid by Seller FOB Customer Returns and Allowances

a. $32,000 FOB destination, n/30 $1,600

b. 12,800 $300 FOB shipping point, 2/10, n/30 2,500

c. 21,000 FOB shipping point, 1/10, n/30 4,000

d. 9,000 175 FOB shipping point, 2/10, n/30 1,000

e. 77,400 FOB destination, 1/10, n/30