Determine the amount to be paid in full settlement of

Determine 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.
......Merchandise ..... Freight ................................................. Returns and
.......................Paid by Seller ......... Freight Terms ................... Allowances
a. ..... $ 90,000 ......... $1,000 ......... FOB shipping point, 1/10, n/30 ..... $15,000
b. ..... 110,000 ............1,575 ......... FOB destination, 2/10, n/30 ........... 8,500