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. Merchandise Freight Paid by Seller a. $120,800 $1,300 Freight Terms FOB shipping point, 1/10, n/30 b. 147,700 2,100 FOB destination, 2/10, n/30 a. b