Determining amounts to be paid on invoices \begin{tabular}{ccclc} & MerchandiseInvoiceAmount & FreightPaidbySeller & CustomerReturnsandAllowances \\ \hline a. & $15,200 & - & FOB destination, n/30 & $800 \\ b. & 10,100 & $400 & FOB shipping point, 1/10, n/30 & 1,200 \\ c. & 8,400 & - & FOB shipping point, 2/10, n/30 & 800 \\ d. & 3,900 & 200 & FOB shipping point, 1/10, n/30 & 500 \\ e. & 3,800 & - & FOB destination, 1/10, n/30 & - \end{tabular} a. b. c. d. e