mine 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 Merchandise Freight Terms Returns and Allowances $36,000 $800 FOB destination, 1/10, n/30 $4,000 44,900 375 FOB shipping point, 2/10, n/30 2,400