1. Determining Amounts to be Paid on The bill that the seller sends to the buyer.Invoices

   Determine the amount to be paid in full settlement of each of the following invoices, assuming that credit for From the perspective of the buyer, returned merchandise or an adjustment for defective merchandise.returns and allowances was received prior to payment and that all invoices were paid within the discount period:

   	Merchandise		Freight Paid by Seller				Customer Returns and Allowances
   a.	$14,000		-			FOB destination, n/30	$3,250
   b.	21,200		$380			FOB shipping point, 2/10, n/30	4,000
   c.	16,400		-			FOB shipping point, 1/10, n/30	900
   d.	7,500		250			FOB shipping point, 2/10, n/30	1,200
   e.	28,800		-			FOB destination, 1/10, n/30	-

   a. $

   b. $

   c. $

   d. $

   e. $