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:

Invoice Merchandise Invoice Amount Freight Paid by Seller FOB Customer Returns and Allowances

a. $17,700 FOB destination, n/30 $900 return

b. 9,500 $400 FOB shipping point,

c.5,600 FOB shipping point, 1/10, n/30 500 return

d.3,500 100 FOB shipping point, 2/10, n/30 500 return

e.2,200 FOB destination, 2/10, n/30