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$.$ $$3,500$ $$245$ FOB Shipping Point, $1/10,$ net $30$ $$400$

b$.$ $$6,400$ $$87$ FOB Destination, $2/10,$ net $45$ $$1,400$

a$.$ $fill in the blank $1$

b$.$ $fill in the blank $2$