Determing the amount to be paid in full settlement of each of invoices $($a$)$ and $($b$),$ assuming that credit returns and allowances was received prior to payment and that all invoices were paid within the discount period. Merchandise $($a$)$ $$4,500($b$)$ $$5,000$ Freight paid by seller $($a$)$ $$200($b$)$ $$60$ Freight terms $($a$)$ FOB Shipping point, $1/10,$ n$/30($b$)$ FOB destination, $2/10,$ n$/30,$ Returns and allowances $($a$)$ $$800,($b$)$ $$2,500$