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. Freight Paid by Seller Returns and Allowances $4,000 2,400 Merchandise Freight Terms 36,000 44,900 a. $800 FOB destination, 1/10, n/30 b. 375 FOB shipping point, 2/10, n/30 b. $143,350 | X