Determining amounts to be paid on invoicesDetermine 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:InvoiceMerchandiseInvoice AmountFreightPaid by SellerFOBCustomer Returnsand Allowancesa.$$15,700$ FOB destination, n$/30$$$800$ b$\mathrm{.}9,300$ $$400$ FOB shipping point, $2/10,$ n$/301,100$ c$\mathrm{.}5,200$ FOB shipping point, $2/10,$ n$/30500$ d$\mathrm{.}3,800200$ FOB shipping point, $1/10,$ n$/30500$ e$\mathrm{.}2,800$ FOB destination, $1/10,$ n$/30$ InvoiceAmounta.$fill in the blank $1$b$.$$fill in the blank $2$c$.$$fill in the blank $3$d$.$$fill in the blank $4$e$.$$fill in the blank $5$