etermining Amounts to be paid on Invoices etermine 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 at all invoices were paid within the discount period: Merchandise Invoice Amount Freight Paid by Seller Customer Returns and Allowances a. $16,100 FOB destination, n/30 $800 b. 10,100 $400 FOB shipping point, 2/10, n/30 1,200 c. 5,000 500 d 4,600 200 FOB shipping point, 1/10, n/30 FOB shipping point, 2/10, n/30 FOB destination, 1/10, n/30 600 e. 2,700 15,300 . - Sales Tax A sale of merchandise on account for $13,300 is subject to a 5% sales tax. (a) Should the sales tax be recorded at the time of sale or when payment is received? (b) What is the amount credited to sales? $ (c) What is the amount debited to Accounts Receivable? $ (d) What is the account to which the $665.00 is credited