Determine the amount to be paid in full settlement of each of two invoices, $($a$)$ and $($b$),$ 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 Freight Terms Returns and

Allowances

$($Invoice

Amount$)$

a$.$ $$24,000$ $$300$ FOB destination, $1/10,$ n$/30$ $$2,000$

b$.31,500250$ FOB shipping point, $2/10,$ n$/302,500$

Invoice Amount

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

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