Pranayama, Inc. is a wholesale of yoga equipment. It sells merchandise to individual yoga studios. Merchandise subject to terms 1/10, net 30 is sold on account to Just Breathe for $15,700 and shipped FOB destination point. Pranayama paid the shipping costs of $125. Prior to payment, Just Breathe returned $1,400 of the previously purchased merchandise. If Just Breathe pays its invoice within the discount period, Pranayama will receive $14,157 $14,425 $14,014 $14,282 $14,268