R5: For the following transactions in mini Project, identify who is responsible for the shipping cost (buyer or seller).

1. On January 10, sell merchandise on account to Rayms $9,600 and Fischer $8,800. Terms 2/10, n/30. Freight $100 for each sale, F.O.B. shipping point. In this transaction____, is responsible for the shipping cost

2. On January 12, purchase merchandise on account from Zapfel $3,000 and Liotta $2,400. Terms 1/10, n/30. Freight $120 for each sale, F.O.B. destination. In this transaction____, is responsible for the shipping cost

10. On April 1, sell merchandise on account to Dunlap $1,600, term 2/10, n/30. Freight $80, F.O.B. shipping point. In this transaction_____, is responsible for the shipping cost

17. On August 1, sell merchandise to Lachey on account $80,000, term 1/10, n/30. Freight $1,500, F.O.B. shipping point. In this transaction____, is responsible for the shipping cost