Freight terms

Determine the amount to be paid in full settlement of each of two invoices, (a) and (b), assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. If required, round the answers to the nearest dollar.

Invoice	Merchandise (Invoice Amount)	Freight Paid by Seller	Freight Terms	Returns and Allowances (Invoice Amount)
a.	$8,250	$300	FOB destination, 2/10, n/30	$1,200
b.	3,600	300	FOB shipping point, 1/10, n/30	900