Freight Terms Determine the amount to be paid in tull settlement of each of two invoices, (a) and (b), assuming that credit for retums and allowances was received prior to payment and that all invoices were paid within the discount period, Returns and Allowances Merchandise Freight (Tnvoice (Invoice Amount) Paid by Seller Freight Terms Amount) $74.000 $300 FOB destination, 1/10, 1/30 $2,000 b 31,500 FOB shipping point, 2/10, 1/30 2.500 a. 250 a b