Determining Amounts to be Paid onInvoices

Determine the amount to be paid in full settlement of each of the following invoices, assuming that credit forreturns and allowanceswas received prior to payment and that all invoices were paid within the discount period:

MerchandiseFreight

Paid by SellerReturns and

Allowancesa.

a.$32,000FOB destination, n/30 $1,600

b.12,800$300FOB shipping point, 2/10, n/30 $2,500

c.21,000 FOB shipping point, 1/10, n/30 $4,000

d.9,000 175FOB shipping point, 2/10, n/30 $1,000

e.77,400FOB destination, 1/10, n/30

a.$

b.$

c.$

d.$

e.$