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 Paid by Seller				Returns and Allowances
a.		$ 12,800				FOB shipping point, 1/10, n/30		$ 1,000
b.		6,000		$ 175		FOB shipping point, 2/10, n/30		500
c.		30,000		2,500		FOB destination, n/30		5,000
d.		28,500		1,100		FOB shipping point, 2/10, n/30		2,500
e.		7,700		250		FOB destination, 2/10, n/30

	Amount to be Paid
a.	$
b.	$
c.	$
d.	$
e.	$