Determining Amounts to be Paid on Invoices FOB shipping point freight is the buyer's cost, FOB destination freight is the seller's expense. To determine the amount, first deduct the return before calculating

the discount. Then calculate $($Purchase $-$ Return $-$ Discount$)+$ applicable freight.

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

Terms Returns and Allowances

a$.$ $$17,800-$ FOB shipping point, $1/10,$ n$/30$ $$900$

b$.9,300$ $$400$ FOB shipping point, $2/10,$ n$/301,100$

c$.6,400-$ FOB destination, $1/10,$ n$/30600$

d$.4,400200$ FOB shipping point, $2/10,$ n$/30600$

e$.3,000-$ FOB destination, $1/10,$ n$/30-$

a$.$ $fill in the blank $1$

b$.$ $fill in the blank $2$

c$.$ $fill in the blank $3$

d$.$ $fill in the blank $4$

e$.$ $fill in the blank $5$