Determining Amounts to be paid on Invoices Determine the amount to be paid in full settlement of each of the following invoices, assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the credit period. Returns Freight Paid by and Merchandise Seller Terms Allowances a. $15,400 FOB shipping point, n/30 $500 b. 10,700 $400 FOB shipping point, n/30 1,300 ( 6,300 FOB destination, n/30 600 d 2,500 100 FOB shipping point, n/eam 400 1,700 FOB destination, n/30 00000 C. d. S e.