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.

Item

Merchandise Freight Paid

by Seller

Freight Terms Returns and

Allowances

a$.$ $$5,900$ $$317$ FOB Shipping Point, $1/10,$ net $30$ $$600$

b$.$ $$9,400$ $$85$ FOB Destination, $2/10,$ net $45$ $$2,100$