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 Invoice AmountFreight Paid by Seller Customer Returns and Allowances

a.$14,400 FOB destination, n/30$700

b.12,000 $500 FOB shipping point, 2/10, n/301,400

c.5,800 FOB shipping point, 1/10, n/30500

d.4,400 200 FOB shipping point, 1/10, n/30600

e.3,500 FOB destination, 2/10, n/30

a. $

b. $

c. $

d. $

e. $