Determine the amount to be paid by the buyer for full settlement of each invoice, assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. Merchandise Transportation Paid by Seller Transportation Terms Returns and Allowances $3,700 $288 FOB shipping point, 1/10, net 30 $400 Merchandise Transportation Terms Transportation Paid by Seller $65 Returns and Allowances $1,700 $7,700 FOB destination, 2/10, net 45 b