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 discount period: Merchandise Freight Customer Returns Invoice Amount Paid by Seller and Allowances a. $13,000 FOB destination, n/30 $700 b. 10,200 $400 FOB shipping point, 2/10, n/30 1,200 C. 6,500 FOB shipping point, 1/10, n/30 600 d. 3,800 200 FOB shipping point, 1/10, n/30 500 e. 1,600 FOB destination, 2/10, n/30 a. $ 12,300 b. $ 9,220 C. $ 5,900 X d. $ 4,000 X $ 1,568 V Feedback Check My Work FOB shipping point freight is the buyer's cost, FOB destination freight is the seller's expense. To determine the amount, calculate (Purchase net of discount - Return net of discount) + applicable freight