The debits and credits from four related transactions, (1) through (4), are presented in the fol- lowing T accounts. Assume that the freight terms were FOB shipping point and that the credit terms were 1/10, n/30. Cash (2) Accounts Payable 1,980 (1) 11,880 150 11,880 13,860 Inventory 13,860 (3) 1,980 150 Describe each transaction. b. Determine the invoice amount of the merchandise that was returned in (3)