BE 5-4 Freight Terms Obj. 2 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. Freight Terms Merchandise Freight (Invoice Amount) Seller Paid by > Returns and Allowances (Invoice Amount) $2,000 a. $24,000 $300 FOB destination, 1/10, n/30 250 FOB shipping point, 2/10, n/30 b. 31,500 2,500