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 discount period. Merchandise Freight Terms Freight Paid by Seller $1,000 1,575 $ 90,000 110,000 Returns and Allowances $15,000 8,500 FOB shipping point, 1/10, 1/30 FOB destination, 2/10, 1/30 b. a. 75,000 x 99,925 x